
Glass U 2^%2- G 
Book .TgA.5 . 



SPECIAL REPORT 



CONCERNING 



Common School 
Funds 



Issued by 

GILBERT H. HENDREN 

STATE EXAMINER 
1918 



INDIANAPOLIS: 

WM H lU.'RFORD, CONTRACTOR FOR STATE PRINTING AND IUNDIN(i; 

1918 






N^ 



STATE BOARD OF ACCOUNTS 



GILBERT H. HENDREN 

State Examiner 

LAWRENCE F. ORR WALTER G. OWENS 

Deputy Examiner ■ Deputy Examiner 

WILLARD B, GEMMILL 
Deputy Attorney General and Legal Advisor 

CHARLES A. ROCKWELL 
Clerk of Department 



n. of D. 

.UL 25 \9\^ 



INSTRUCTIONS IN THE MATTER OF SCHOOL FUND LOANS. 

To All County Auditors: 

Briefly, I desire to direct your attention to the statute governing the 
school funds of the State and the duty you owe to your county in the 
safe and businesslike management of this fund. 

The statute provides that every board of commissioners shall ap- 
point men for appraisers who have had experience in real estate matters 
and know the value of real estate in their respective districts. The sum 
loaned shall not exceed one-half of the appraised value of the pre7iiises 
to be mortgaged. Perishable improvements may be accepted as a part 
of the security. If perishable improvements are accepted, the borrower 
is required to procure tornado and fire insurance, from a company duly 
authorized to transact business in this State, in a sum equal to sixty-six 
and two-thirds per cent, of the appraised value of such improvements 
(Sections 6232-6248 Burns, 1914). 

The total amount of school funds charged to the several counties of 
the State and under the direct control of county auditors is $12,800,- 
187.26, nearly all of which is kept loaned at all times. Would a private 
corporation handle this enormous sum carelessly? Certainly not. 

Two years ago we gave this fvmd our especial attention and the con- 
ditions found to exist were very unsatisfactory. In many respects gross 
negligence on the part of many auditors was evident; incorrect balances 
were found, descriptions of the property mortgaged defective; insurance 
policies had been allowed to lapse or had not been required. 

In some counties the delinquent interest was greater than the prin- 
cipal sum loaned. The counties suffered financial losses by this neglect 
in that they were compelled to pay all interest due semiannually, be- 
sides the serious impairment of the principal of the various mortgages 
by reason of such large delinquences. 

In the course of our examination in one county it was found this 
county would suffer a loss of nearly $40,000; in another, nearly $30,000; 
in another, this fund was overloaned more than $75,000. 

I am pleased to state that by close siS^ervision by this department, 
with the co-operation of the county audijprs, this condition has been 
materially improved, and it is earnestly desired to eventually find this 
fund as secure as moneys loaned by insurance and ti-ust companies. 

It is the duty of the county auditor to loan school funds of his 
county upon certain conditions. Many auditors have the impression they 
should loan one-half the appraised value of the property, regardless of 
its real value. This is an erroneous idea. An auditor should have per- 
sonal knowledge of the property proposed to be mortgaged or he should 
make inquiry of some reliable person, and from his personal knowledge, 
or information, obtained from a reliable source, if he believes the loan 
to be undesirable, he is within his legal rights in refusing to make such 
loan, and he should exercise that right. 

All interest should be collected within ninety days after the same be- 
comes due, except in emergencies where the borrower or some member 
of his or her family is sick and in distress. In such cases, further rea- 
sonable time should be granted as an act of humanity. Please remember 

2—12626 



that all auditors are liable upon their official bonds for failure to make 
safe loans, as provided by statute. 

On the first of June of each year every county auditor will be re- 
quired to make a report to this department, showing the balance of school 
funds on hands not loaned, the amount of delinquent interest, the number 
and amount of insurance policies not in force, and the number of unsafe 
loans and the estimated amount of losses. 

A blank form on which to make this report will be mailed to each 
county auditor during the month of May each year. 

Field examiners will be instructed to carefully examine all school 
fund loans, as to their safety, whether all funds are kept loaned, prompt 
collection of interest, and fire insurance policies, where the improvement 
is accepted as a part of the security. 

Yours very truly, 




State Examiner. 



HISTORY AND DATA OF 
THE COMMON SCHOOL FUND OF INDIANA. 

(Compiled by George Pence and I. D. Wiest, Field Examiners.) 

In submitting a report of our examination and investigation of the 
Common School Fund of the State of Indiana we beg leave to say that, 
whereas, its beginning and foundation were provided for by the second 
constitution, that of 1851, we deem it wise to enter somewhat in detail 
and to record a concise mention of the several funds which comprise and 
produce the important factor of this state establishment. 

Prior to the date of the ordinance fixing the 1851 constitution the 
General Assembly had legislated upon only three of the funds which 
under it, now, compose portions of the Common School Fund. These 
were the United States Surplus Revenue Fund, the Bank Tax Fund and 
the Saline Fund, which were distributed to the several counties to be 
loaned for the use of schools, and which funds will have especial mention 
herein. 

It was not until 1843 (R. S., p. 252) that the several counties were 
made liable for the principal' and annual interest for the United States 
Surplus Revenue Fund, which had been distributed to the counties in 
1837, and the Bank Tax and Saline Funds, distributed in 1845. This is 
in explanation of the item of "Losses prior to 1843," which appears as 
a total deduction of $31,081.72, in our reports, made up in a number of 
the older counties. 

The 1851 Constitution, under Article VIII, recites: 

Education. 

"Section 1. Knowledge and learning generally diffused throughout 
a community being essential to the preservation of a free government, it 
shall be the duty of the General Assembly to encourage, by all suitable 
means, moral, intellectual, scientific and agricultural improvement, and 
to provide by law for a general and uniform system of common schools, 
wherein tuition shall be without charge and equally open to all. 

Sec. 2. The Common School Fund shall consist of the Congressional 
Township Fund and the lands belonging thereto; the Surplus Revenue 
Fund; the Saline Fund and the lands belonging thereto; the Bank Tax 
Fund and the fund arising from the one hundred and fourteenth section 
of the charter of the State Bank of Indiana; the fund to be derived from 
the sale of county seminaries, and the moneys and property heretofore 
held for such seminaries; from the fines assessed for breaches of the 
penal laws of the State; and from all forfeitures which may accrue; all 
lands and other estate which shall escheat to the State for want of heirs 
or kindred entitled to the inheritance; all lands that have been or may 
hereafter be granted to the State, where no special purpose is expressed 
in the grant and the proceeds of the sales thereof; including the pro- 
ceeds of the sales of the swamp lands granted to the State of Indiana by 
the act of Congress, of the 28th of September, 1850, after deducting the 
expense of selecting and draining the same; taxes on the property of 
corporations that may be assessed by the General Assembly for common 
school purposes. 



Sec. 3. The principal of the Common School Fund shall remain a. 
perpetual fund, which may be increased, but shall never be diminished; 
and the income thereof shall be inviolably appropriated to the support of 
common schools, and to no other purpose whatever. 

Sec. 4. The General Assembly shall invest, in some safe and profit- 
able manner, all such portions of the Common School Fund as have not 
heretofore been entrusted to the several counties; and shall make pro- 
visions, by law, for the distribution, among the several counties, of the 
interest thereof. 

Sec. 5. If any county shall fail to demand its proportion of such 
interest for common school purposes, the same shall be reinvested for 
the benefit of such county. 

Sec. 6. The several counties shall be held liable for the preserva- 
tion of so much of the said fund as may be entrusted to them, and for the 
payment of the annual interest thereon. 

Sec. 7. All trust funds held by the State shall remain inviolate and 
be faithfully and exclusively applied to the purposes for which the trust 
was created. 

Sec. 8. The General Assembly shall provide for the election, by the 
voters of the State, of a State Superintendent of Public Instruction, who 
shall hold his office for two years, and whose duties and compensation 
shall be prescribed by law." 

The General Assembly, under an act approved June 14, 1852, at- 
tempted to provide for the Common School Fund in : 

"An act to provide for a general and uniform system of common 
schools, and school libraries connected therewith." 

Under Section 2 of the act, in line with the new constitution, was 
merged the Congressional Township Fund with the Common School 
Fund. 

The files in the office of the Superintendent of Public Instruction, 
embracing the county auditor's reports for the years 1852, 1853 and 1854, 
show the Congressional Township Fund merged into the Common School 
Fund, agreeable to the 1852 act. 

Following these years came a separation of the two funds, which 
was, no doubt, caused by a decision of the Supreme Court at its Novem- 
ber term, 1854, which was taken up from the Franklin circuit court, en- 
titled "The State of Indiana et al. vs. Springfield Township in Franklin 
County." (6 Ind., p. 83.) 

It appears that the school section 16 of township 9 north, range 1 
west, composing the civil township of Springfield, had been sold for 
$7,423.36 and that under the act of 1852 merging the funds deprived ap- 
pellant, an inhabitant of that township, from money due him when the 
income from such principal went into the Common School Fund. 

The Supreme Court decided that the school law of 1852, so far as 
it diverts the proceeds of the sale of Section No. 16 from the use of 
schools in such congressional townships to the use of schools at large, to 
be in contravention of Section 7 of Article 8 of the constitution. 

In other words, the constitution, as to the Congressional Fund, in 
Article 8, Section 2, is inoperative. 



The Legislature of 1855, by an act approved March 5, 1855, cured 
the unconstitutional act of 1852 by: 

"An act to provide for a general system of common schools, the 
officers thereof and their respective duties, and matters properly con- 
nected therewith, and to establish township libraries and for the regula- 
tion thereof." 

The act repeated the former composition of funds belonging to the 
Common School Fund, except as to the Congressional Township Fund. 

May, 1856, the Supreme Court, in the case of Quick vs. Whitewater 
Township, taken up from Franklin circuit court, decided that the 1855 
act conformed to the spirit of the constitution in the mode of distribu- 
ting the school funds among the several townships. It was in this case 
that the matter of "distribution" was settled, viz : 

"The constitution requires that interest derived from Congressional 
Township Fund shall be distributed to or remain with the congressional 
townships, alike unequally as the fund itself is unequal, as between such 
townships; and also, that the proceeds of the entire Common School 
Fund shall be so distributed as to produce equality and uniformity in the 
school system throughout the State, therefore the proceeds of said fund, 
other than interest on Congressional Township Fund, must be distributed 
unequally in order to produce equality." 

The next act relating to the Common School Fund was passed by the 
General Assembly at its regular session of 1861 (see Acts Reg. 1861, 
p. 68), to wit: 

"An act to provide for a general system of common schools, the offi- 
cers thereof and their respective powers and duties, and matters con- 
nected therewith, and for the establishment and regulation of township 
libraries, and to repeal all laws inconsistent therewith," Approved 
March 11, 1861. 

The act repeated the act of 1855, relative to the composition of the 
Common School Fund, except by a ruling that its repealing feature 
affected the law of 1841, which provided that all "unclaimed fees for 
witness, juror, commissioner or any officer, who should not have duly de- 
manded same, should be paid annually to the school commissioner, to be 
loaned by him for the benefit of the township schools of his county." 

The act was interpreted to mean that these "unclaimed fees" ac- 
crued, under the act, to the State's Common School Fund, instead of that 
of the county where made. 

The next act relating to the subject was that approved March 6,, 
1865, entitled: 

"An act to provide for a general system of common schools, the 
officers thereof and their respective powers and duties and matters 
properly connected therewith, and prescribing their fees for certain offi- 
cers, therein named, and for the establishment and regulation of town- 
ship libraries, and to repeal all laws inconsistent therewith, and providing 
penalties therein prescribed." 

The files and records in the office of the Superintendent of Public In- 
struction of the years 1856 to 1865, inclusive, are found to be incomplete: 
and meager. 

3—12626 



8 

At the special session of 1865, under the act approved December 21, 
1865, provisions were made to put that office on a systematic business 
basis and to determine the actual condition of the Congressional Town- 
ship Funds of each county and to establish the amount of the Common 
School Fund of the State. 

This act is entitled, to wit: 

"An act requiring county auditors to make examination of the rec- 
ords in relation to school funds, and make report, and providing compen- 
sation therefor, and declaring an emergency." 

Section 2 required the county auditor to forward such report to the 
Superintendent of Public Instruction on or before the third Monday in 
June, 1866, for his approval, and when approved, to be recorded in his 
office, and to notify the county auditors of such approval; "and said 
statements, when so approved, shall be taken as conclusive evidence of 
the facts therein contained." 

Twenty-four years after the passage of the act the clause, "shall be 
taken as conclusive evidence of the facts therein contained," at May term, 
1889, of the Supreme Court, was declared to be unconstitutional. This 
in the case of Board of Commissioners vs. State ex rel. Michener, taken 
up from Howard circuit court. 

Under date of February 15, 1866, Superintendent of Public Instruc- 
tion George W. Hoss sent out his official request to county auditors as 
authorized under the act of December 21, 1865, for reports of condi- 
tion of school funds, which, in time, were accepted and recorded in his 
office. 

These recorded accepted reports of 1866 are the basic amounts used 
by the Superintendent of Public Instruction, and in our investigation 
have been checked, proven and corrected, and the balances from the third 
Monday in June, 1866, to May 31, 1917, have been proven, and are shown 
in the several schedules by funds and counties in our report herewith. 

A history of the make-up and origin of the several funds comprising 
the Common School Fund of the State follows : 

The U. S. Surplus Revenue. 

During the presidential term of Jackson, in the year 1835, the 
United States Treasury found itself free from debt, having paid the 
claims of the two wars with England and the purchase money for Loixisi- 
ana, and held a surplus of some $42,000,000 in its possession. After 
several months of debate in Congress, on the motion of Daniel Webster, 
in the Senate, an act was passed providing: 

"That the money which shall be in the Treasury of the United 
States on January 1, 1837, reserving $5,000,000, shall be deposited with 
each of the several States, in proportion to their representatives in the 
Senate and House of Representatives of the United States, as shall by 
law authorize their treasurers, or other competent authority, to receive 
the same on the terms hereinafter specified, and to be paid in four 
installments." 

The terms were to be: An official receipt and the obligation of each 
State to return and pay back such deposit on the demand of the Secre- 
tary of the United States Treasury in sums not to exceed $10,000 at any 



one month, without previous notice of thirty days, for every additional 
$20,000, which at any time may be required. 

The act was approved June 23, 1836. 

Under act of the General Assembly, approved December 21, J8S6, 
the State Treasurer was authorized to receive and receipt for the amount 
to which the State was entitled, and under Section 2 of the act provided: 

"That the State of Indiana hereby irrevocably pledges her faith to 
the United States that she will faithfully keep and repay the said 
moneys, and every part thereof, from time to time, whenever the same 
shall be required by the Secretary of the Treasury, for the purposes 
mentioned in said act of Congress, and upon the conditions therein 
named." 

Under an act of the General Assembly, approved February 6, 1837, 
it was provided that one-half of said revenue shall be funded in the re- 
spective organized counties of the State and distributed upon the number 
of polls for the year 1836. 

Agents for each county were to be annually appointed by the Gen- 
eral Assembly, who were to loan these distributions, and to turn the 
interest collected over to the school commissioner of his county for dis- 
tribution to the townships for school purposes. 

Section 28 provided that the remaining half to be subscribed and 
paid over as stock on the part of the State for additional branches of 
the State Bank, and that any part of the State's money remaining un- 
applied was to be loaned out by the sinking fund commissioners, under 
the restrictions and regulations governing the loans of the Sinking 
Fund. 

Under the Federal act $37,561,205 were to be "deposited" with the 
twenty-six existing States of the Union, of which Indiana's share was 
to be four installments of $286,751.48, in all $1,147,005.92. 

The old cash blotter of former State Treasurer Palmer shows the 
receipt of the first installment, $286,751.48, under date of January 25, 
1837. February 11, 1837, the second installment was paid; and the third 
installment was paid to the treasurer on June 9, 1837. The three pay- 
ments were made through the branches of the state bank at New Al- 
bany, Madison and Lawrenceburg, and amounted in all to $860,254.44. 

The fourth installment, by reason of the depleted condition of the 
United States Treasury, was never "deposited," and by an act of Con- 
gress in 1839 it was permanently postponed. 

The records show that the third installment of $286,751.48 was paid 
over to the sinking fund commissioners. 

The act of February 6, 1837, provided for a distribution to "all 
counties formed at this time." Jasper, Pulaski, Starke and Whitley, each 
erected in the year 1835, for some reason, did not participate in the dis- 
tribution. 

Blackford, erected from Jay in 1838, received from the parent 
$694.92; Ohio, erected from Dearborn in 1844, received from the parent 
$3,330.33. 

Dekalb and Wells, erected in 1835, and Lake in 1836, did not re- 
ceive their shares with the others, and not until by a special law, ap- 
proved January 24, 1842, when the State Treasurer was authorized to 



10 

collect the surplus revenue and pay to the county agents of those coun- 
ties the allotted amount to each, $2,125.60. 

Benton, erected in 1840; Tipton and Howard (formerly called Rich- 
ardville) in 1844, and Newton in 1859, were not participants in the 
United State Surplus Revenue Fund. 

In all $573,502.45 were distributed, as shown by our schedules here- 
with. 

The Revised Statutes of 1843 recites: 

"Sec. 92. The surplus revenue shall, as heretofore, consist of the 
moneys deposited by the United States which was distributed by the 
State under the act of 6th of February, 1837." 

"Sec. 97. The several counties shall be held liable for the presei-va- 
tion of said fund, and the annual interest thereon, at the rate estab- 
lished by law." 

In the makeup of the 1866 adjustment of the Common School Fund, 
losses made on account of the United States Surplus Revenue Fund prior 
to 1843 in twenty-one counties, amounting to $21,554.37, were allowed 
as a deduction. 

Later, under act approved March 7, 1873, Scott was allowed to cor- 
I'ect for losses prior to 1843 in the sum of $2,767.63, and Wayne, under 
the same act, in the sum of $3,617.04. Making a total deduction account 
of losses prior to 1843 of $27,939.04. 

There are two more items of deduction in our schedules which do 
not belong to the United States Surplus Revenue Fund, to wit: Parke 
county, seminary claims, 1851, deducted $2,962.08; and Hendricks county, 
an erroneous credit of funds $180, "by order of court," making a total 
deduction, as per our schedules, of $31,081.12. 

That part of the fund handled by the sinking fund commissioners 
will have mention under the caption of "The Sinking Fund." 

Bank Tax Fund. 

This fund was created under the act of January 28, 1834, by which 
was granted a charter to the State Bank of Indiana. 

This institution was to operate for twenty-five years and one-half 
of the stock was subscribed for and owned by the State of Indiana, the 
other moiety by citizens of the State, resident in the districts where 
branches were to be located. 

Section 15 recites: "There shall be deducted from the dividends, 
and retained by the bank, each year, the sum of twelve and a half cents 
on each share of stock, other than that held by the State, which shall 
constitute part of the permanent fund to be devoted to purposes of com- 
mon school education, under direction of the General Assembly, and shall 
be suffered to remain in bank and accumulate until such appropriation 
by the General Assembly, and said tax shall be in lieu of all other taxes 
and assessments on the stock in said bank." 

By a joint resolution of the General Assembly, approved February 
18, 1839, it was made the duty of the State Bank, and its several 
branches, to pay over to the Treasurer of State all money on hand aris- 
ing frcm the tax on shares of individual stockholders of the State Bank 



11 

♦ 

of Indiana; the State Treasurer to loan such fund, as other moneys in 
his hands, for school purposes. 

The report of the Auditor of State for 1859, the year of the expira- 
tion of the charter of the bank, shows that the total tax thus received 
from the State Bank and its branches was $80,482.05. 

Under an act approved January 12, 1845, the Treasurer of State 
was required to make annual apportionments to the several counties of 
the Bank Tax Fund (and of the Saline Fund). 

The act also provided that the counties should be liable to the town- 
ships for the preservation of the fund, and declaring it to be a common 
school fund. 

Our investigation shows that for the years 1845 to 1853, inclusive, 
$55,959.30 was distributed to the several counties as shown in our sched- 
ules herewith, the balance of the tax being later merged with the Sinking 
Fund and distributed as such. 

The Saline Fund. 

At the Corydon Convention, concluded June 29, 1816, one of the 
items in the proposal of the United States Congress to the convention 
was the grant of thirty-six sections of lands containing salt spi'ings, with 
the adjacent land to work them. This proposal was accepted by the con- 
vention and later thirty-five sections were located, in the county of 
Orange, at French Lick, together with smaller tracts located in Wash- 
ington, Dubois, Monroe and Brown counties, and were known as "the 
Saline Lands." 

The salt springs were worked without success for several years, 
when, at the 1832 session of the General Assembly, a memorial was ad- 
dressed to Congress, praying to sell the lands "for the purposes of edu- 
cation." 

By an act of Congress, approved July 3, 1832, the prayer of the 
memorial was granted, with the proviso: 

"That the Legislature shall not authorize a sale of the said land at 
a less price than that at which public lands are sold at private entry." 

Under an act of the General Assembly, approved February 2, 1833, 
the saline lands were placed upon the market by the appointment of 
commissioners and appraisers. 

The choice lands were sold, and in 1852 the General Assembly again 
memorialized Congress to permit the lands to be sold at a less price. 

Congress, under an act approved July 12, 1852, repeals her act of 
1832 and grants the prayer of the petition. 

Under provisions of an act approved May 20, 1852, the saline lands 
remaining unsold were placed under the care and supervision of the 
auditor of the county where they were located. 

Later, under an act approved March 1, 1855, the auditors were di- 
rected to offer at public sale all saline lands remaining unsold and ail 
not sold to be subject to public entry. 

Under the same act, providing for the apportionment of the Bank 
Tax Fund, approved January 12, 1845, the Treasurer of State was re- 
quired to make annual appropriations of the Saline Fund to the sev*^ral 



12 

counties, making the county liable to the townships for the preservation 
of the fund, and declaring it a common school fund. 

Our investigations show that $48,849.57 was distributed to the coun- 
ties during the years 1845 to 1853, as are shown in our schedules here- 
with. 

Later the prpceeds were merged with the Sinking Fund and dis- 
tributed as such. 

The Seminary Fund. 

Article IX, Section 2 of the 1816 Constitution reads : "It shall be 
the duty of the General Assembly, as soon as circumstances will permit, 
to provide by law for a general system of education, ascending in a 
regular gradation from township schools to a state university, where 
tuition shall be gratis and equally open to all." 

Two years later the State Legislature passed a "County Seminary 
Law." In course of time many laws were passed, but as the only legis- 
lated accrement or support was through fines paid for breaches of the 
peace laws and from the "conscience money" which was paid by the 
Friends, who were opposed to militia duty. The seminary, or secondary, 
process of schools was not popular. Thus at the time, 1851, of the fram- 
ing of the second constitution it can be seen, particularly in the "Consti- 
tutional Debates," that the county seminary was unpopular with the 
country members, who denounced it as an "advanced district school for 
the benefit of the county seat." With this feeling it can easily be seen 
why the 1851 delegates framed their constitution so as to include the 
sale of seminaries and included the Seminary Fund in the Common 
Fund. 

On June 12, 1852, the General Assembly legislated and ordered the 
sale of all county seminaries, and that the proceeds, after deducting the 
necessary expenses and amount due to individuals for advances made, • 
should be placed by the treasurer to the credit of the "Common Fund." 

The Governor of Indiana, Joseph A. Wright, in his message to the 
1851-2 Legislature, estimated the proceeds of such sales at $100,000. Our 
reckoning on the reported sales, as per-makeup of 1866, is $101,587.94. 

In the Supreme Court, November term, 1862, the act of June 12, 
1852, in Edwards vs. Jaggers et al., 19 Irid. 407, Appeal from Switzer- 
land County, the constitutional provision relating to sale of seminaries 
was declared void and unconstitutional, as being contrary to the tenth 
section of the first article of the United States Constitution, in impair- 
ing the obligations of contracts. 

In another case the Supreme Court, May term, 1863, in Heaton vs. 
Board of Commissioners, Randolph County, 20 Ind. 398, Appeal from 
Randolph County, it was held that neither the constitutional nor stat- 
utory provisions referred to abolish the seminary corporations, but con- 
tinue them in existence, at least until they actually sold and vested its 
property in the purchaser. 

No further legislation or court decisions appear, and the several 
counties waived their rights as determined by the two decisions. 

As a matter of local historical information we deem it wise to in- 
clude the following school and seminary data, obtained from the local 
laws: 



13 

1816. December 27, Harrison county. Seminary incorporated. 

1820. January 11, Jefferson county. Madison Academy to increase 
number of trustees. 

1820. January 20, State Seminary incorporated at Bloomington. 

1820. January 20, Seminary township land controlled by a superin- 
tendent. 

1823. January 9, Deai-born county. Seminary incorporated. 

1824. January 2, Knox county: "Whereas, It is represented to this 
General Assembly that the Vincennes University, incorporated in 
the year 1807, did, by an act of incorporation, sell a quantity of 
land appropriated by Congress, for the use and support of a pub- 
lic school, in the district of Vincennes. With the proceeds of the 
said sale a building was erected at Vincennes for the use of said 
university, and which said building is rapidly decaying for want 
of funds to repair the same; therefore. That said university be 
and is hereby adopted as the county seminary of Knox county." 

1824. January 2, Washington county. Eaiem Grammar School incor- 
porated. 

1825. February 7, Union county. Seminary established. 

1825. February 12, Knox county. Supplemental act concerning semi- 
nary. Prosecuting attorneys to examine condition of all county 
seminaries. 

1826. January 13, Dearborn county. Cambridge Academy incorporated. 
1826. January 21, Gibson county. Seminary incorporated. 

1826. January 21, Orange county. Seminary incorporated. 

1827. January 26. County seminaries established in Wayne, Franklins- 
Henry, Rush, Randolph, Allen, Vigo, Daviess, Martin, Madison,, 
Ha,milton and Sullivan by their circuit courts. 

18C7. January 24, Washington county. Seminary incorporated. 

1827. Harrison county. Seminary incorporated. 

1827. January L3, Knox county a,uthorized to C:ppoint trustees. 

1827. January 27, Fayette county. Seminary incorporated. 

1827. January 26, Clark county. Seminary incorporated. 

1828. January 24, Indiana College at Bloomington incorporated. 
1828. January 21, Gibson county. Direct tax for county seminary. 
1828. January 24, Knox county. Laws for government of seminaries.. 
1828. January 19, Switzerland county. Seminary incorporated. 

1828. January 24, loan office established to loan seminary funds. 

1828. January 28, general lav\^ as to seminaries already established. 

1828. December 18, Switzerland county. Seminary act amended. 

1829. January 1, Cass county. Eel River Seminary incorporated. 
1829. January 6, Jefferson county. Hanover Academy incorporated. 
1829. December 30, Rising Sun. Seminary Society incorporated. 
1829. December 31, Eugene Seminary incorporated. 

1829. December 25, Clark county. Seminary act. January 26, 1827, 
amended. 

1830. January 22, Franklin county. Seminary incorporated. 

1830. January 11, Jefferson county. Seminary Society incorporated. 
1830. January 29, Union county. Seminary trustees authorized to exe- 
cute a deed. 



14 

1830. January 18, Greencastle. Seminary Society incorporated. 

1830. January 4, Crawfordsville. Seminary of Learning incorporated. 

1830. December 24, Leavenworth. Seminary incorporated. 

1831. January 8, Lawrence county. Seminary incorporated. 
1831. January 29, Shelby county. Seminary incorporated. 

1831. February 10, First school society in Fayette county incorporated. 

1831. February 4, Cass county. Name changed to "Cass County Eel 
River Seminary Society." 

1832. January 24, Pike county. Trustees authorized to collect money. 
1832. February 3, Franklin county. Law January 22, 1830, amended. 
1832. January 26, Decatur county. Seminary incorporated. 

1832. January 24, Greene county. Seminary incorporated. 

1832. February 8, repeal Section 10 of Seminary Law of February 4, 
1831. 

1833. January 19, Greene county. Seminary to have fifteen trustees. 
1833. January 22, Orange county. Seminary trustees to pay $30.00, 

account of remitted fines. 

1833. January 29, Monroe county. Female Seminary incorporated. 

1833. January 24, Floyd county. Christian College at New Albany in- 
corporated. 

1833. February 2, act amending seminary laws. 

1833. February 2, Union county. Seminary trustees' acts legalized, 

1833. February 2, Exemption from militia duty on payment of $1,00, 
which goes to the Seminary Fund. 

1833. February 2, Western Union Seminary incorporated by Associa- 
tion of Universalists. 

1833. February 1, Posey county. Seminary incorporated. 

1833. February 2, Liberty School Society incorporated. 

1833. February 2, Scott county. Seminary trustees to loan money. 

1834. January 30, Perry county. Seminary incorporated. 
1834. February 1, Switzerland county. Seminary incorporated. 
1834. December 28, Monroe county. Female Seminary incorporated. 
1834. January 15, Wabash Manual Labor College and Teachers' Semi- 
nary incorporated. 

1834. December 23, Morgan county. Seminary trustees authorized to 
loan seminary funds. 

1835. February 7, Crawford county. Seminary incorporated. 

1835. January 16, Sullivan county. Carlisle School Society incor- 
porated. 

1835. January 26, Wayne county. Richmond Educational Society in- 
corporated. 

1835. January 22, Dearborn county. Seminary incorporated. 

1835. February 6, Posey county. New Harmony Manual Labor Co., 
New Harmony, incorporated. 

1835. February 7, Franklin county. Amendment to County Seminary. 
Approved February 3, 1832. 

1835. February 6, Tippecanoe county. Olive Branch School Society in- 
corporated. 

1835. February 6, Clark county. Amend act of January 28, 1824, as to 
Clark Grant. 



15 

1835. January 26, Switzerland county. To amend act of February 1, 
1834. 

1835. January 26, to regulate Marion County Seminary. 

1836. February 8, "The Western Scientific and Agricultural College" 
incorporated. 

1836. February 5, Crawford county. Amendment act of February 7, 

1835. 
1836. January 26, Montgomery county. Crawfordsville Seminary Act 

repealed. 
1836. January 23, act to incorporate Vincennes Academy. 
1836. February 5, Parke county. Seminary incorporated. 

1836. February 1, Eush county. Seminary incorporated. 

1837. January 21, Western University incorporated, 

1837. January 10, Asbury University incorporated at Greencastle. 
1837. January 27, Carroll county. Seminary incorporated. 
1837. January 7, Peru Collegiate Institute incorporated. 
1837. February 4, New Albany Seminary incorporated. 
1837. February 2, Clay county. Seminary incorporated. 
1837. February 6, Hendricks county. Seminary incorporated. 
1837. February 2, Vevay Seminary act amended. 
1837. February 2, Porter county. Seminary incorporated. 
1837. January 20, St. Joseph's Manual Labor Collegiate Institute incor- 
porated (at Portage, St. Joseph county) . 

1837. Act relative to Carlisle Seminary. 

1838. February 17, the northwest quarter of University Square in In- 
dianapolis to be used for Indianapolis Female Institute after 
Lutheran Church trustees give release. 

1838. February 17, Rush county. Seminary act amended. 

1838. February 17, Clay county. Seminary act in part repealed. 

1838. February 7, Morgan county. Seminary incorporated. 

1838. February 1, Floyd county. Greenville Seminary incorporated. 

1838. February 17, Laporte University incorporated. 

1839. February 5, act relative to Clay County Seminary. One trustee 
to be elected in each township and authority to borrow money. 

1839. January 29, Tippecanoe county. Board of trustees of county 
seminary authorized to borrow money necessary for erection, com- 
pletion and put in operation. 

1839. February 18, Perry county. All seminary funds to be loaned out 
to accumulate fund sufficient to construct a county seminary. 

1839. February 12, Morgan county. Acts of trustees held Christmas, 
1838, legalized. 

1839. February 14, Shelby county. County commissioners authorized to 
loan any amount which will not embarrass county revenue to 
trustees Shelby County Seminary at 6 per cent. 

1839. February 18, Union county. By reason of state of decay of the 
county seminary authority is given to sell, release and rebuild. 

1840. February 24, Clay county. Seminary at Bowling Green is reor- 
ganized and powers enlarged. 

1841. February 4, Randolph county. Trustees of county seminary em- 
powered to grant extension to contractor to complete the erection 
of building. 

4—12626 



16 

1841. January 9, Knox county. Saint Gabriel College incorporated. 
1841. February 13, Orange county. Seminary divided. 
1841. February 10, Daviess county. Seminary incorporated. 

1841. February 13, Orange county. Seminary divided from Gibson. 
Act January 21, 1836, amended. 

1842. January 29, Franklin county. Seminary prevented to be used as 
district school. 

1841. December 31, Washington county. Act January 24, 1837, re- 
pealed. 

1842. January 21, St. Joseph county. Seminary trustees empowered to 
sell lot. 

1842. January 29, Tippecanoe county. Seminary trustees empowered 
to sell land. 

1842. January 29, Union county. Seminary trustees authorized to bor- 
row money. 

1842. January 29, Daviess county. Seminary act amended, 

1842. January 6, Gibson county. Seminary divided from Orange. 

1842. January 20, Laporte University incoi-porated. ■ 

1843. February 11, Crawford county. Seminary act revived and 
amended. 

1843. February 9, Tippecanoe Academy incorporated. 

1843. February 2, Perry county. Seminary act January 30, 1834, 
amended. 

1844. January 15, Crawford county. Act repealed. 

1844. December 25, Hanover College rechartered. 

1845. January 13, amendment to charter of Notre Dame du Lac at 
South Bend. 

1845. January 8, Lawrenceburg Seminary of Learning incorporated. 

1845. January 13, Monroe county. Female Seminary, January 22, 1833, 
amended. 

1846. January 14, Female Seminary at St. Mary's-of-the- Woods, in Vigo 
county, incorporated. 

1846. January 19, amendment to act January 20, 1842, "Laporte Uni- 
versity" to be styled "Indiana Medical College." 

1847. January 27, Perrysville Seminary, Vermillion county, incorpo- 
rated. 

1847. January 23, Public seminary at Aurora incorporated. 

1847. January 25, acts of trustees Morgan County Seminary (February 
7, 1838,) legalized. 

1848. February 14, Laporte Female Seminary incorporated. 

1848. February 16, Princeton Female Seminary incorporated. 

1849. January 5, Henry county. Seminary incorporated. 
1849. January 15, Rushville Female Institute incorporated. 
1849. January 16, Clark University, Jeffersonville, incorporated. 

1849. January 15, Male and Female Institute, Lawrenceburg, incor- 
porated. 

1850. January 16, Indiana Asbury Female College incorporated. 

1850, January 17, the "Goodwin Female Institute of Lafayette" inoor- 
porated. 



17 

1850. January 12, Hartsville Academy, Bartholomew county, incor- 
porated. 

1850. January 14, Presbyterian Female College, Salem, incorporated. 

1850. January 19, Cloverdale Seminary, Putnam county, incorporated. 

1850. January 19, Congressional Township No. 19, in Delaware and 
Henry, incorporated for the encouragement of free schools. 

1850. January 13, amendment to act of Anderson Collegiate Institute. 

1851. January 15, amendment to act January 10, 1887, Indiana Asbury 
University. 

1851. January 20, Ayers University and Anderson Collegiate Institute, 
at New Albany, consolidated and incorporated. 

1851. February 3, Indiana Female College incorporated at Dover Hill, 
else at Harrisonville. 

1851. February 8, Hartsville Academy to be called Hartsville Univer- 
sity. 

1851. February 5, Plainfield Seminary, Hendricks county, incorporated. 

The local laws also disclose the following temperance legislation, 
with penalties to be paid to the Seminary Fund: 
Boone County, February 17, 1838. Town of Lebanon authorized to issue 

license. Penalty, $3.00 to $50.00— $8.00 to $20.00 for the town; 

$5.00 to $50.00 for the seminary. 
Bartholomew County, February 6, 1839. Town of Columbus to require 

a license. Penalty, $5.00 to $50.00 for the seminary. 
Carroll County, February 17, 1838. Town of Delphi to require license, 

except, as to tavern keepers. Penalty to seminary, $5.00 to $50.00. 
Clark County, February 6. 1887. Town of Bethlehem to require license. 

Penalty to seminary, $5.00 to $20.00. 
Clark County, January 14, 1889. Town of New Washington to require 

license to all who applied. Penalty to seminary, $2.00 to $10.00., 
Floyd County, February 8, 1882. Town of New Albany authorized to 

license, $3.00 to $10.00. Penalty, $5.00 to $50.00 for the county 

seminary. 
Gibson County, February 14, 1838. Town of Princeton to require license 

at $50.00 to $100.00. Penalty to seminary, $10.00 to $500.00. 
Greene County, February 2, 1837. Town of Bloomfield to require license, 

$5.00 to $25.00. Penalty to seminary, $5.00 to $50.00. 
Hancock County, February 6, 1837. Town of Greenfield to require li- 
cense, $1.00 to $10.00. Penalty, $8.00 to $20.00 for the town, $5.00 

to $80.00 for seminary. 
Henry County, February 17, 1888. Town of Raysville to require license, 

$10.00 to $50.00. Penalty, $3.00 to $20.00 for the town; $10.00 to 

$50.00 for seminary. 

February 17, 1838. Also town of Greensboro to require license, 

not less than $5.00. Penalty not less than $3.00 nor more than 

$50.00 for the county seminary. 
Hendricks County, February 11, 1839. Town of Danville to require li- 
cense. Penalty, $5.00 to $50.00 for the seminary; $5.00 to $100.00 

for the town. 



18 

Jefferson County, February 4, 1831. By the charter to the town of Mad- 
ison no one prohibited from selling less than a quart or keep a tip- 
pling house without license at $5.00 to $50.00. Penalty, $10.00 to 
$100.00, for use of the county seminary. 

Johnson County, February 15, 1838. Town of Franklin permitted to 
charge license not less than $50.00. Petition of two-thirds of legal 
voters of the town, no license to be given. Penalty, $50.00 to 
$100.00 to the town, $5.00 to $50.00 for the seminary. 

Knox County, January 27, 1836. Borough of Vincennes authorized to 
exact a borough license, $5.00 to $50.00. Penalty, $20.00 to $100.00 
for the use of the county seminary. 

Morgan County, February 17, 1838. Town of Martinsville authorized to 
exact a license for a year or less at $10.00 to $100.00. Penalty, 
$5.00 to $50.00 for the town; $10.00 to $100.00 for the county 
seminary. 

Marion County, February 5, 1836. Town authorized to require license, 
$5.00 to $50.00. Penalty, $10.00 to $100.00 for the county semi- 
nary. 

Perry County, February 1, 1836. Town of Rome authorized to license at 
$5.00. Penalty not to exceed $50.00, for the benefit of the county 
seminary. 

Shelby County, February 6, 1837. Town of Shelbyville authorized to 
license, $3.00 to $50.00. Penalty, $3.00 to $20.00 for the town; 
$5.00 to $50.00 for the county seminary. 

Spencer County, February 15, 1838. Town of New Boston to require li- 
cense, $3.00 to $50.00. Penalty, $3.00 to $20.00 for the town; $5.00 
to $50.00 for the seminary. 

Also February 15, 1838. Town of Rockport to require license at 
$5.00. Penalty not over $50.00, to the county seminary. 

Tippecanoe County, February 6, 1837. The city of Lafayette authorized 
to require license at $200.00. Penalty, $5.00 to $50.00 for the 
county seminary. 

The Revised Statutes of 1838, Chapter LIII, includes a law, ap- 
proved February 17, 1838, for the appointment of an inspector by the 
board doing county business, and provides for the inspection, grading 
and branding barreled salt, flour, pork and tobacco. Any erasure or 
alteration of such inspector's brand, upon conviction, is liable to a fine of 
$50.00, one-half to the prosecutor and one-half to the use of the county 
seminary. 

Swamp Lands. 

These lands, 1,252,708.21 acres, selected as swamp and overflowed 
lands, under the act of Congress, approved September 28, 1850, are situ- 
ate in seventy-two counties of the State. 

Under the provision of acts approved February 14, 1851; May 29, 
1852; June 14, 1852; March 4, 1853, and subsequent acts, these lands 
were put upon the market and sold at $1.25 per acre. 

Our investigation covered a period of fifty-nine years, and the ab- 
stracting of over 35,000 tracts of lands. 



19 

The total proceeds of sales were. $1,763,251 16 

Total disbursements 1,694,279 26 

Net gain to Common School Fund $68,971 90 

Which has been distributed to the several counties, viz.: 
Included in the non-negotiable note of 1873, which was dis- 
tributed in 1889 $38,077 59 

Distributed in 1908 27,3^ 30 

Distributed in January, 1917 3,499 01 

Total ■ $68,971 90 

All of these moneys have been merged into the Sinking Fund and 
have been distributed under that head. 

The Sinking Fund. 

This fund was created under the act to establish the State Bank of 
Indiana, approved January 28, 1834. 

Section 113 of the act created a fund to be called the Sinking Fund, 
to consist of all unapplied balances of the loans procured on the part of 
its stock in the bank, or for the purpose of being loaned to stockholders 
to meet their payment of stock installments; the semiannual payments 
of interest on stock loans, and the sums received in payment for same; 
the dividends accruing to the State's shares, and to other stockholders as 
shall be paid by loans made by the State and not repaid by the stock- 
holders. 

Section 114 provided for the profits of the State Bank, which under 
the 1851 Constitution becomes a parcel of the Common School Fund. It 
is as follows: "Sec. 114. The principal and interest of said Sinking 
Fund shall be reserved and set apart for the purpose of liquidating and 
paying off the loan or loans and the interest thereon, that shall be nego- 
tiated on the part of the State for the payment of its stock in the State 
Bank, and the second and third installments on the shares of the other 
stockholders in said bank, and shall not be expended for any other pur- 
pose, until said loan or loans, and the interest thereon, and incidental ex- 
penses shall have been fully paid; and after the payment of said loan 
or loans, the interest and expenses, the residue of said fund shall be a 
permanent fund, and appropriated to the cause of common school edu- 
cation in such manner as the General Assembly shall hereafter direct." 

As before mentioned, by the act, the capital was fixed at $1,600,000 
in $50 shares, of which the State subscribed for and owned one-half, and 
the charter was to continue until January 1, 1859. 

Section 115 provided that the president and directors on the part 
of the State, all of whom were selected by the General Assembly, should 
constitute a standing board of commissioners of the Sinking Fund. 

The charter of the State Bank expiring on January 1, 1859, by an 
act approved January 15, 1859, provisions were made to continue the 
operations of the Sinking Fund by creating a Board of Sinking Fund 
Commissioners, consisting of a president and four commissioners, to be 



20 

elected by the General Assembly, and the former board required to make 
a full and final settlement with the Governor, Auditor and Treasurer of 
State. 

Under an act approved March 1, 1859, the first distribution of the 
Sinking Fund was made to the counties, based upon the enumeration 
listed for school purposes, and it was declared that from and after the 
distribution the Sinking Fund Commissioners should cease to be. 

The new board was continued until the General Assembly, by an 
act, approved March 11, 1867, when the custody and management of the 
Sinking Fund was transferred to the Auditor of State. 

The distribution to counties ordered by the act of 1859, by our in- 
vestigation and as shown in our schedules herewith, amounted to $350,- 
942.63. 

To equalize as to former distributions of United States surplus 
revenue, bank tax and saline funds the following counties did not par- 
ticipate in the 1859 distribution, viz: Allen, Fayette, Fountain, Gibson, 
Jefferson, Knox, Lawrence, Montgomery, Putnam, St. Joseph, Union, 
Vanderburgh, Vermillion and Wayne. 

Note: Newton county had not been erected until this year, 1859. 

To prove the assertion that the management was honest, a business- 
like and successful handling of these funds by the two boards of com- 
missioners from 1834 to 1867, inclusive, we record that the balance 
sheet of the retiring board, on October 31, 1867, shows a profit which 
accrued to the Common School Fund of $4,647,016.17. 

This amount included the augmentation of $286,751.48 profits on 
account of their handling of the third installment of the United States 
surplus revenue, which was turned over to the Sinking Fund Commis- 
sioners in 1837. 

A mention should be here made and credit given to the mover of the 
motion, in conference committee of the General Assembly of 1834, which 
resulted in a gain to the Common School Fund of the monumental sum 
of nearly $5,000,000. 

It was on the motion, in compromise, of Hon. John Beard, the mem- 
ber from Montgomery count. 

In 1859 the State began to borrow the moneys of the several trust 
funds, for which, by several acts of the General Assembly, non-negoti- 
able notes, bearing interest, were signed by the Governor and Auditor, 
held by the Treasurer and payable to the Common School Fund. 

On October 3, 1871, non-negotiable bonds of the State amounting 
to $3,666,845.88 had been issued and unpaid. 

Under an act approved February 21, 1871, the act of 1867, relative 
to the investment of incoming funds in state stocks, was amended that 
such moneys should be distributed to the counties. 

The distribution for 1871 was held up by injunction suits filed in 
the Marion circuit and superior courts, but upon appeal to the Supreme 
Court the Auditor of State was sustained by the court. (See Shoemaker, 
Auditor of State, et al. vs. Smith et al., 37 Ind., p. 122. Appeal from 
Marion Circuit Court.) 

Under the confirmed act a distribution of the Sinking Fund was 
made by the Auditor of State, viz: 



21 

In 1872 $569,147.04, as shown, by our schedules herewith. 

On October 31, 1872, the Auditor shows the total profits accruing to 
the Common School Fund to be $4,753,763.76 from the Sinking Fund. 

Under act approved March 11, 1873, all balances of trust moneys 
in the hands of the State belonging to the Sinking Fund, Saline Fund, 
Bank Tax Fund, Swamp Land Fund and estates without heirs, were 
consolidated in a non-negotiable note of $176,573.42, payable to the Com- 
mon School Fund. 

A distribution to the counties was made during this year amounting 
to $66,244.70, as exhibited in our schedules herewith. 

No further distributions were made to the counties until 1889, the 
State paying interest on the $3,904,783.22 of non-negotiable notes, an 
annual payment of $234,286.99 paid into the common school revenue at 
6 per cent, per annum. 

By an act approved March 8, 1889, the Governor, Auditor and 
Treasurer were authorized to negotiate a twenty-year loan for $3,905,- 
000.00 to pay off the school debt of the State, to bear the rate of 3% 
per cent, interest. 

This loan was completed through the efforts of Governor Hovey, 
and the proceeds were distributed to the several counties, in the year 
1889, the gigantic amount of $3,904,783.22, as shown in our schedules 
herewith. 

The next distribution of Sinking Fund was made under an act 
approved February 25, 1907, which was a clean-up of balances of old 
accounts connected with and belonging to the Common School Fund 
embracing "common school balance," "old Sinking Fund," "surplus reve- 
nue," "excess bid Sinking Fund," "sales common school lands" and 
"sales swamp lands," together with "unclaimed estates." The last item 
will have mention under another head. 

This distribution was not made to the counties until the following 
year, and amounted to $45,546.54, as shown in the schedules herewith. 

Our analysis of the distribution shows a make-up of the following 
accounts : 

United States surplus revenue $500 00 

Sinking Fund 467 78 

Excess bids, Sinking Fund 1,933 25 

Saline Fund 1,293 94 

State school lands 11,838 S6 

Swamp lands 27,395 30 

Fines and forfeitures 400 00 

Unclaimed fees 149 91 

Veterinarian fees, excess 8 82 

Miscellaneous 1,558 68 



$45,546 54 



There were no further distributions made to the counties until Janu- 
ary, 1917, and by reason of the mingling of a number of items in it, we 
have included this with the other "Sinking Fund" account. 



Our analysis of the distribution shows a make-up of the following- 
accounts : 

State school lands $25,791 91 

Swamp lands 3,499 01 

Escheated estates ' 7,684 15 

Unclaimed fees 106 42 

Optometry fees, surplus 965 17 

Hydrophobia fees, excess 3,410 25 

Miscellaneous 286 73 

$41,743 64 

This closes the distribution by the State to the several counties 
from 1837 to January, 1917, a total of $4,978,407.77 for the eighty years. 

However, in September, 1917, another distribution was made to the 
counties by the Auditor of State amounting to $67,823.25. 

While this does not come within the period of our investigation, yet 
we deem it wise to mention it, as it will appear on the Auditor's reports 
for the several counties to the Superintendent of Public Instruction of 
May 31, 1918. 

Our analysis of this distribution shows a make-up of the following 
items : 

Unclaimed estates ' $65,764 09 

Sale of State lands 2,059 16 

$67,823 25 

State School Lands. 

The constitution provides an item of "all lands that have been, or 
may hereafter be, granted to the State where no special purpose is ex- 
pressed in the grant and the proceeds of the sales thereof." 

The moneys credited on account of sales of "School Fund lands" em- 
brace what is called the "Beaver Lake lands," the "Michael G. Bright 
lands," the "Kankakee Meander lands," "Meander lands of receded inland 
lakes" and "Reclaimed lands, shore of Lake Michigan." 

In the United States Land Survey of Indiana appears a large lake 
situated in Newton county, called Beaver lake, which contained over 
17,000 acres in area. 

Two men, one of them a former state official, bought all of the lands 
fringing the lake under the swamp land act. 

These parties, under a claim of riparian ownership, proceeded to 
drain the lake, it being found that there was a forty- foot fall to the Kan- 
kakee river, four miles northwestei-ly. 

Later, Michael G. Bright became owner of a moiety of these lands 
when they were subdivided into forty-acre tracts, and he as surety to the 
State for the former official, the State became owner, by transfer, of all 
unsold tracts of the Beaver Lake subdivision, together with other lands, 
which, when sold, a portion of the proceeds went into the School Fund. 

The "Kankakee Meander lands" comprise the land lying between the 
meander line, surveyed in 1833, of the Kankakee river and the present 
shore line of that river, which has receded by drainage of the stream. A 



23 

considerable quantity of the meander land has been sold by the State, 
and the title to other tracts is now being tested in the local courts in 
the celebrated "Tuesburg Land Company" case. 

All proceeds of sales have been credited to the State school lands. 

The meander lands of receded inland lakes are of the same nature as 
the Kankakee meander lands, being the area lying between the United 
States Survey meander line and the present shore line of such lakes. The 
proceeds of sales, though few, have gone to the credit of State school 
lands. 

The proceeds of the last three accounts have been mingled on the 
books of the Auditor of State as "State school lands," but total $34,- 
322.06, and were distributed to the counties under the mingled Sinking 
Fund, to wit: 

$11,838 86. Distributed in 1908. 
22,483 28. Distributed in January, 1917. 



$34,322 14 



In addition $485.80 was distributed in September, 1917, which is not 
included in this report. 

The "Reclaimed land, shore of Lake Michigan," are paid for at the 
rate of $50 per acre, agreeably to the act approved March 2, 1907. 

The act allows owners along the shore line to reclaim these lands 
and the proceeds, under an opinion of the Attorney-General, have been 
credited to the State school lands. 

Our investigation shows proceeds of sales of these to be $3,308.71, 
which was included in the distribution of January, 1917. 

In addition there was $1,573.36 distributed September, 1917, which 
is not included in this report. 

Escheated Estates. 

This constitutional item of the Common School Fund has appeared 
on the ledgers of the Auditor of State since 1828, and our investigation in 
1916, covering eighty-eight years, shows the account under the headings, 
"Estates Without Heirs," "Escheated Estates" and "Unclaimed Estates." 
The Revised Statutes of 1824 make the first provision of these estates to 
be appropriated to the Common School Fund of the county where the 
estate was situated, and thus remained the law under the old consti- 
tution. 

Under the constitution of 1851 the escheats accrued to the State's 
Common School Fund. 

Under the provision of an act approved February 25, 1907, the At- 
torney-General was directed to institute suit in the Marion Superior 
Court against all known or unknown heirs, whose estates are carried on 
the treasurer's books as "Unclaimed Estates," and all remaining after a 
lapse of five years should become a part of the Common School Fund. 

Prior to 1916, the time of our investigation, but one credit had been 
made under the constitutional provision, viz: April 25, 1873, $17,066.55, 
which amount was included in the non-negotiable note, $176,573.42, of 
the State to the Common School Fund, 

5—12626 



24 

Another amount, $7,684.15, was included in the distribution of Janu- 
ary, 1917. 

This was invoked as a result of our investigation. Our investiga- 
tion of 1916 resulted in a showing of a balance for clearance of title of 
$63,058.54, which was included in the distribution of September, 1917, 
and is not embraced in the fund covered for the period of this report. 

In addition to the above, the sum of $41,806.11 remains as a balance 
of collections collected prior to April 30, 1916. 

It was held by the Supreme Court in a case taken up from Knox 
county, under Section 2, in Article VIII of the Constitution, "It is the 
fund to be derived from the sale of the escheated real estate and not 
such real estate itself, which becomes part of the Common School Fund." 
State ex rel. Attorney-General vs. Meyer, 63 Ind., p. 33. 

Corporation Taxes. 

The closing item in the constitutional provisions is, "Taxes on the 
property of corporations that may be assessed by the General Assembly 
for common school purposes." 

The only mention where the State attempted to exercise this consti- 
tutional right to collect a corporation tax, after a prolonged fight in the 
highest courts, resulted in a failure. 

On January 26, 1847, the General Assembly gave a charter to the 
Terre Haute and Richmond Railroad. One of the provisions in the 
charter was that after the earnings should reach the full amount in- 
vested and ten per centum thereon, and after other conditions, the Legis- 
lature might regulate tolls and freights not to exceed fifteen per centum 
and the surplus, if any, should be paid over to the Treasurer of State 
for the use of the Common School Fund. 

In 1851, the Legislature allowed the company to abandon that por- 
tion of the chartered road from Indianapolis to Richmond. 

As early as 1867, the matter began to take shape, and in 1872 
proceedings were started in the Putnam Circuit Court to collect the tax, 
with a mistrial, on change of venue, in the Owen Circuit Court. 

This railroad case became a chronic matter of public and legislative 
discussion, but it was not until 1897 that the matter became at issue in 
the Marion Superior Court, through the efforts of Attorney-General 
Ketcham against the Indianapolis and Terre Haute Railroad. 

This case resulted in a judgment against the company for $913,000. 
An appeal to the Supreme Court was taken by the company and the 
judgment was affirmed by the court in 159 Ind., p. 438. 

The company then took an appeal to the U. S. Supreme Court, 
where the cause was decided May 31, 1904, "that the original charter 
having been surrendered, the Legislature could not therefore impose an 
obligation upon the company by virtue of power contained in the sur- 
rendered charter." (See 194 U. S. 579, T. H. & I. R. R. Co. vs. Indiana 
ex rel. Ketcham.) 

Attorney-General Ketcham attempted to amend the complaint in the 
Indiana Supreme Court, but the court held that the decision in the U. S. 
Supreme Court Vv'as binding on the Indiana court. (166 Ind., p. 580. 
State, ex rel. Ketcham, vs. T. H. & I. R. R. Co. 



25 

Fines and Forfeitures. 

One of the constitutional items accruing to the Comman School 
Fund is "from fines assessed for breaches of the penal laws of the 
State." Under this act this becomes a local matter in the county 
where the fine is assessed and paid, and is reported in the annual report 
of the Auditor to the Superintendent of Public Instruction. Our investi- 
gation shows that the accretion to the fund since 1852 is the enormous 
sum of $3,586,834.92. 

The blank furnished by the Superintendent of Public Instruction 
also includes the item, "Amount since received from all other sources." 
This, in the earlier reports, appears to have been a dumping place for 
receipts by the county auditor, and no doubt the amount determined in 
our investigation, $246,662.84, contains amounts covering "fines and for- 
feitures," which could not be identified. 

STATUTORY ACCRETIONS. 

In addition to the constitutional provisions there are a number of 
statutory provisions which are in favor of the Common School Fund, 
which will now have mention. 

Michigan Road Land Funds. 

By an act approved June 18, 1852, all the funds then on hand 
denominated Michigan road land funds, in the hands of the Treasurer 
of State, and all funds hereafter coming into the hands of the Treasurer 
from the sale of any unsold Michigan road lands, shall hereafter consti- 
tute a part of the Common School Fund. 

These lands were embraced in a treaty, October 23, 1826, as a 
donation of 169,680 acres, with the Pottowottomie Indians to construct a 
road, 100 feet in width, from Lake Michigan via Indianapolis to a con- 
venient point on the river Ohio. 

The road was laid out from Michigan City via Indianapolis, Greens- 
burg, Napoleon to Madison, which was built from the proceeds of sales 
of the donated lands. 

We have not been able to discover any accretions to the Common 
School Fund by the 1852 act. 

However, in an investigation of the Michigan road lands, we found 
a tract of 80 acres from which the State has not parted its title, and 
which, when followed up, may result in an accretion to the fund. 

Coroner's Find of Property. 

Under an act of 1852 (2 R. S. 1852, p. 13), it was provided that 
money found on dead bodies, after one year, the county treasurer should 
loan same at interest at not less than seven per cent per annum, to be 
applied to common schools, and to be equally divided among the town- 
ships of the county. 

This section was amended under an act approved March 13, 1913, 
so that such moneys which should not be called for within one year 



26 

from the time of receiving same, the Treasurer shall place the same to 
the credit of the Common School Fund, and further provided that where 
any such moneys are loaned out, said money, principal and interest, shall 
become a part of the Common School Fund of the State. 

These moneys are listed in the Auditor's annual report to the Su- 
perintendent of Public Instruction, under the head of "Other Items." 

Estrays and Articles Adrift. 

The origin of this item was under the old constitution in an act 
approved January 15, 1844, and the law was renewed by re-enactment 
in 1852, under the 1851 constitution. (See 1 R. S. 1852, p. 276.) This 
item is listed by the county auditor, in his May 31st annual report to 
the Superintendent of Public Instruction, under the head of "Other 
Items." 

In the case of Board of Commissioners of Tippecanoe County vs. The 
State, ex rel. Attorney-General, November term, 1883, it was decided 
that the act is not inconsistent with the constitution, and the moneys 
arising from the sale of estray animals and property taken adrift, be- 
come a part of the Common School Fund of the State. 

Veterinarian Board Excess Fees. 

Under an act approved March 4, 1905, providing for a State Board 
of Veterinary Medical Examiners, after providing for a certain regis- 
tration and other fees, and the payment of expenses necessarily incurred 
by the board, it is provided that "All moneys received by the board as 
fees in excess of the compensation and expenses of said board and 
Secretary, shall be paid into the State Treasury for the benefit of the 
Common School Fund of the State, and all penalties imposed by this act 
shall also, when collected, be paid into this fund." 

Our investigation shows that only $8.82 has accreted to the Common 
School Fund, which was included in the distribution of 1908. 

Note: The fees of the State Veterinarian should not be confused 
with the fees of the State Board of Veterinarian Examiners. That 
officer is not even a member of the Veterinarian Board. 

Optometry Surplus Fees. 

Under the provisions of an act approved March 9, 1907, creating a 
Board of Registration and Examination in Optometry, in the section 
covering compensation and expenses, and providing for payment of the 
prosecution of violations of the act, and the annual report to the Gov- 
ernor on the first Monday in January, it is provided, "That all moneys 
in excess of $500, as shown by such report, on hand and unexpended, 
shall be paid into the Common School Fund." 



27 

Our investigation shows the following payments under the law, as 
accretions to the Common School Fund, viz. : 

1910 $336 16 

1913 228 93 

1914 400 08 

$965 17 

all of which was distributed to the counties in January, 1917. 

' Hydrophobia Fund. 

The act approved March 2, 1911, provided for the annual payment 
by the county auditor to the Auditor of State of 5 per cent of the sur- 
plus dog tax collected from the townships of the county. 

This becomes a state fund to provide means to give the Pasteur 
treatment to persons infected with hydrophobia. 

The act provides that, if at the end of the fiscal year, such fund 
shall exceed $3,000, the surplus shall be turned into the School Fund 
of the State. 

Our investigation shows the following accretions to the fund from 
annual excess of the Hydrophobia Fund, viz.: 

1913 $2,514 19 

1915 364 96 

1916 531 10 

$3,410 25 

which were included in the distribution of January, 1917. 

Transient Merchant's License. 

This fee, which is likewise reported by the county auditor in his 
annual report to the Superintendent of Public Instruction, is authorized 
under a law without the Governor's signature, March 12, 1901. The act 
has been declared constitutional, and all fees collected under the act 
must be paid into the Common School Fund of the State. 

The provisions of the act concerning the transient merchant are 
renewed under the "Gentry Act." (Acts 1917, p. 134.) 

Exhibition License. 

Under the provisions of the "Gentry Act" (Acts 1917, p. 134) all 
sorts of menagaries, circuses, and exhibitions are required to pay a 
fixed license fee per diem, and each theater and moving picture show 
shall pay an annual license fee of $5.00 per year. 

This act went into effect, under proclamation of the Governor, on 
May 31, 1917, 8:20 a. m. 

The act repealed the acts of June 15, 1852, and that of 1857, which 
provided that the license fees collected should be paid to organized agri- 
cultural societies of the county, and instead it now becomes a part of the 
Common School Fund. 

These accretions are included in the auditor's report to the Superin- 
tendent of Public Instruction. 



28 

Summary. 

The following statement shows the total result of our investigation 
for the period from June, 1866, to May 31, 1917: 

U. S. surplus revenue $573,502 45 

Bank Tax Fund 55,959 30 

Saline Fund 48,849 57 

Seminary Fund 101,587 94 

Sinking Fund 4,^78,407 77 

Fines and forfeitures 3,586,834 92 

Unclaimed fees 5,721 49 

Other sources 246,662 84 

Total receipts $9,597,526 28 

Deductions, losses, etc 31,081 12 

Balance of Fund, May 31, 1917 $9,566,445 16 

Note: Amount of Funds with counties 

in 1866 ' $1,454,207 72 

Distribution to, and accretion by, coun- 
ties since 1866 8,112,237 44 

Amount of Fund with counties May 31, 

1917 $9,566,445 16 

Note: The items of Transfers, to and from, $711,150.00, are not 
included in the above statement. 



29 

THE COMMON SCHOOL FUND. 

Table 1. 



COTJNIIES. 



Year Erected. 


United States 

Surplus 

Revenue, 

Act 

1837. 


Bank 
Tax Fund, 
1845 to 1853. 


Saline 

Fund, 

1845 to 1853. 


Sale 

of Seminary 

Fund, 

Act 

18.52. 


1835 
1823 
1821 
1840 


$2,125 60 
5,774 56 
7,737 20 


$251,97 
766 77 
770 18 
310 40 

123 29 
582 43 
211 23 
613 23 

571 10 

903 72 
386 64 
598 83 

304 01 

550 67 

1,042 61 

795 54 

369 30 
594 80 
343 83 
684 42 

623 58 
698 83 
769 96 
900 17 

285 24 
596 16 
496 64 
592 24 

674 91 
500 66 
800 04 
741 98 

969 37 

1,298 40 

351 30 

609 62 

854 06 

299 85 

1,169 24 

601 65 

682 85 
670 54 
524 13 
431 23 

195 10 
761 77 
706 23 
601 34 

1,242 48 
260 95 
290 93 
517 92 

586 18 
962 88 
729 81 


$234 04 
676 73 
658 83 
268 47 

111 14 
511 27 
183 24 
555 81 

490 52 
755 22 
342 17 

527 30 

270 41 
462 92 
930 81 
692 71 

338 65 
520 93 
306 71 
580 23 

528 58 
621 03 
665 70 
848 03 

250 18 
525 99 
444 55 
516 04 

585 65 
437 95 
690 46 
644 97 

838 82 

1,153 98 

321 55 

525 10 

737 95 

272 26 

1,007 21 

522 10 

589 71 
570 58 
452 02 
374 35 

176 51 
656 80 
610 47 
540 94 

1,077 34 
235 17 
258 59 
471 21 

503 73 
836 97 
633 39 


$1,711 65 

2,515 00 

1,822 64 

139 54 


1838 


694 92 
5,604 51 
2,125 60 
6,001 29 

6,993 24 
11,060 24 
3,967 79 
5,136 88 

3,996 14 
5,569 08 
12,462 92 
9,444 77 

2,125 60 
5 724 96 
2,706 60 
5,831 24 

9,225 13 
8,913 37 
11,350 74 
11,010 64 

2,125 60 
7,630 92 
3,294 69 
4,959 74 

6,235 11 
6,001 29 
11,081 49 
9,940 75 

12,505 65 




1830 
1836 
1828 

1829 


810 00 
515 90 

772 00 


1801 
1825 
1830 

1818 
1817 
1803 
1822 

1835 
1827 
1818 


852 15 

410 00 

1,175 00 

705 75 
539 09 
500 00 
820 00 

545 56 
1,273 65 


1830 

1819 
1819 
1826 


3,236 22 

735 00 
2,737 78 


1810 

1835 
1813 
1831 


2,528 65 

193 34 
812 95 


1821 

1823 
1827 
1808 
1823 


616 47 

1,562 40 

1,075 00 

647 92 


1822 
1844 


1,100 00 
214 82 


1832 
1815 

1835 


2,125 60 
6,936 56 


1,302 63 
762 00 

201 94 


1835 


1,430 68 
13,334 63 
5,887 93 

8,304 03 
8,821 26 
2,125 60 
4,322 06 

2,125 60 
8,133 98 
10,202 91 
6,192 60 

14,560 40 
2.125 60 
3; 238 00 
3,145 89 

7,935 59 
13,625 13 
8,729 15 




1810 
1817 

1823 
1790 
1835 
1832 

1836 
1832 
1818 
1823 


3,413 97 
295 00 

1,045 00 

1,170 62 

2,203 36 

751 55 

287 91 
4,082 35 
2,002 27 


1822 
1835 
1820 
1832 

1818 


968 39 

254 54 

289 50 

1,507 13 


1823 
1822 
1859 


1,820 00 
1,110 00 



Adams 

Allen 

Bartholomew 
Benton 

Blackford. . . 

Boone 

Brown 

Carroll 

Cass 

Clark 

Clay 

Clinton 

Crawford. . . . 

Daviess 

Dearborn. . . . 
Decatur 

Dekalb 

Delaware. . . . 

Dubois 

Elkhart 

Fayette 

Floyd 

Fountain . . . . 
Franklin. . . . 

Fulton 

Gibson 

Grant 

Greene 

Hamilton. . . . 
Hancock. . . . 
Harrison. . . . 
Hendricks. . . 

Henry 

Howard 

Huntington. . 
Jackson 

Jasper 

Jay 

Jefferson. . . . 
Jennings. . . . 

Johnson 

Knox 

Kosciusko. . 
Lagrange. . . . 

Lake 

Laporte 

Lawrence . . . , 
Madison. . . . 

Marion 

Marshall . . . , 

Martin 

Miami 

Monroe 

Montgomery 
Morgan .... 
Newton 



30 

Table 1 — Continued. 



Counties. 


Year Erected. 


United States 

Surplus 

Revenue, 

Act 

1837. 


Bank 
Tax Fund, 
1845 to 1853. 


Saline 

Fund, 

1845 to 1853. 


Sale 
of Seminary 
Fund, 
Act 
1852. 


Noble 


1835 
1844 
1815 
1819 

1821 
1814 
1817 
1835 

1814 
1835 
1822 
1818 

1818 
1822 
1820 
1822 

1818 
1835 
1830 
1835 

1817 
1814 
1826 
1844 

1821 
1818 
1824 
1818 

1832 
1827 
1813 
1814 

1810 
1835 
1834 
1835 


S2,125 60 
3,330 33 
7,581 33 
6,143 00 

11,102 75 
4,371 66 
4,194 53 
2,805 80 

8,020 62 


S393 40 
272 73 
624 55 
596 88 

841 97 
353 83 
365 27 
290 23 

737 83 
576 03 
939 57 
692 43 

729 48 
980 55 
314 29 
818 10 

433 96 
158 01 
640 56 
303 50 

553 82 

601 91 
1,135 39 

850 06 

429 45 

602 18 
566 00 
825 41 

553 93 

430 08 
474 41 
921 71 

1,420 69 
231 90 
217 32 

1,305 66 


$344 92 
224 16 

535 31 
516 60 

733 50 
317 76 
321 45 
256 49 

634 96 

500 46 
808 97 
620 04 

645 88 

837 58 

. 267 37 

715 45 

377 77 
135 90 
554 59 
277 93 

472 84 

536 56 
959 49 
747 62 

362 05 
531 36 
483 17 
726 23 

501 50 
372 45 
107 70 
819 12 

1,221 17 
216 64 
193 77 

1,126 82 


$1,023 50 


Ohio. 


161 25 




1,398 04 




1,097 70 


Parke 


192 08 




114 00 


Pike 


2,200 39 


Porter 


1,097 03 




1,656 85 




407 60 




13,540 11 
7,170 38 

6,986 16 
14,716 28 

4,180 36 
10,783 91 

4,534 62 


2,745 54 




663 43 


Ripley 


991 20 


Rush 


1,348 79 


Scott 


282 00 


Shelby ' 


184 00 




2,534 70 


Starke 






6,270 54 
2,125 60 

6,674 40 
8,800 01 
13,129 16 


1,843 44 




935 49 




1,439 72 




655 25 




1 00 


Tipton 


276 03 




7,630 92 
4,392 92 
8,289 86 
10,047 03 

2,125 60 
6,220 94 
4,959 74 
12,541 08 

21,794 55 
2,125 60 
2,125 60 


1,329 10 




8,455 12 




995 48 




7,600 00 


Wabash 


2,166 85 
800 00 


Warrick 


1,264 40 




820 70 


Wayne 

Wells 

White 

Whitley 


70 00 
415 07 
385 55 








Total 


8573,502 45 


$55,959 30 


S48,849 57 


S101,587 94 









31 

THE COMMON SCHOOL FUND. 
Table 2. 

SINKING FUND DISTRIBUTIONS. 



Counties. 



1859. 



1872. 



1873. 



1889. 



1908. 1917 (Jan.) 



Total. 



Allen 

Bartholomew . 
Benton 



Blackford . 

Boone 

Brown ... 
Carroll. . . 



Clark. . 
Clay. . . 
Clinton . 



Crawford. 
DaviesB. . 
Dearborn. 
Decatur. . 



Dekalb. . . 
Delaware. 
Dubois.. . 
Elkhart. . 



Fayette . . 
Floyd. . . . 
Fountain. 
Franklin . 



Fulton. 
Gibson. 
Grant.. 
Greene. 



Hamilton. . 
Hancock. . 
Harrison. . 
Hendricks . 



Henry 

Howard. . . . 
Huntington. 
Jackson .... 



Jasper . . . . 

Jay 

Jefferson. . 
Jennings. . 

Johnson. . . 

Knox 

Kosciusko . 
Lagrange. . 



Lake 

Laporte . . 
Lawrence. 
Madwon. . 



Marion. . . 
Marshall . 
Martin. . . 
Miami . . . 



Monroe 

Montgomery. 

Morgan 

Newton 



Noble.. 
Ohio. . . 
Orange. 
Owen. . 



$3,636 99 



3,390 93 
2,024 10 

3,646 27 
6,363 17 
2,519 04 
5,876 33 

5,469 57 
2,211 84 
5,527 98 
7,850 59 

2,565 29 

10,556 23 

6,977 98 

3,043 30 

9,928 61 
4,892 72 
4,387 33 
7,056 92 



2,236 69 



584 40 
7,244 85 



10,209 68 
5,813 41 

5,931 37 
4,688 90 
3,986 89 
1,502 50 

304 88 
7,012 
8,187 57 
5,253 29 

4,464 08 
9,003 15 



4,581 56 
1,870 54 



10,608 85 
3,679 34 



5,048 69 
2,372 43 



7,765 

8,334 78 
8,716 42 
3,547 09 
9.135 74 

3,956 81 



9,405 20 

4,063 81 

358 50 

3,685 83 



14,787 96 
7,185 22 
1,909 10 

2,132 48 
7,681 62 
2,951 54 
5,491 68 

8,225 62 
8,421 80 
6,488 56 
5,892 20 

3,349 34 
5,693 98 
8,199 44 
6,478 02 

5,836 78 
6,470 20 
4,289 98 
8,848 84 

3,561 84 
7,922 00 
5,572 26 
6,875 82 

4,326 84 
5,906 14 
6,285 58 
6,634 76 

7.099 98 
5,141 82 
6,770 42 
6,894 18 

7,815 24 
5,387 98 
6,472 24 
6,451 16 

2,160 36 

5.100 00 
10,111 94 

5,514 12 

6,244 44 
7,330 06 
8,000 54 
4,810 32 

4,195 26 
9,201 08 
4,973 52 
7,741 80 

22,183 30 
6,871 74 
3,775 02 
7,157 68 

4,817 12 
8,080 10 
5,959 52 
1,981 86 

6,932 26 
1,984 58 
4,588 ' 
5,486 58| 



$455 28 

1,739 76 

845 32 

224 60 

250 88 
903 72 
347 24 
646 08 

967 72 
990 80 
763 36 
693 20 

394 04 
669 88 
964 64 
762 12 

686 68 
761 20 



1,041 04 



932 00 
655 56 



509 04 
694 84 
739 48 
780 56 

835 28 
604 92 
796 52 
811 08 

919 44 
633 88 
761 44 
758 96 

254 16 

600 00 

1,189 44 

648 72 

734 64 
862 36 
941 24 

565 92 

493 56 

1,082 48 

585 12 

910 80 

2,719 88 
808 44 
444 12 
842 08 

566 72 
960 60 
701 12 
233 16 

815 56 
233 48 
539 98 
645 48 



$31,766 40 
112,301 13 
43,171 45 I 
22,708 00 

17,847 21 
50,116 45 
16,448 00 
38,791 61 

59,706 89 
51,311 63 
55,531 10 
50,604 70 

22,576 83 
39,258 00 
45,488 88 
37,428 85 

45,037 05 
49,482 42 
30,797 18 
71,111 88 

25,142 03 
50,123 73 
38,660 44 
33,683 05 

31,307 30 
43,258 85 
53,140 80 
41,152 75 

46,691 30 
32,371 28 
34,739 70 
40,977 85 

46,450 80 
44,111 50 
52,688 95 
40,285 50 

19,581 63 
42,311 48 
44,111 50 
26,971 19 

35,271 70 
48,863 00 
54,110 00 
28,712 95 

34,025 55 
61,434 05 
29,755 05 
55,188 60 

255,427 92 
42,872 63 
21,593 00 
48,717 25 

29,062 70 
57,345 73 
34,003 69 
16,120 05 

44,796 56 
9,583 10 
25,091 00 
26,402 77 



$442 77 

1,.550 97 

404 03 

211 49 

280 76 
417 65 
171 28 
322 67 

606 54 
635 19 
642 23 
475 76 

243 60 
569 85 
400 51 
298 90 

423 69 
843 69 
410 85 
781 17 

214 13 
564 87 
348 56 

270 78 

309 23 

560 46 

1,006 70 

675 10 

492 02 
326 07 
388 77 
341 28 

397 75 
508 04 
516 44 
444 41 

260 33 
468 77 
382 31 
273 95 

333 94 
674 63 
485 39 
257 10 

958 92 
1,021 43 

545 32 
1,222 19 

3,476 21 
429 74 
269 43 
525 36 

388 65 
474 29 
374 91 
179 62 

383 07 
72 08 
314 92 
258 92| 



$373 00 

1,508 00 

365 00 

182 00 

245 00 
347 00 
138 00 
240 00 

486 00 
495 00 
515 00 
390 00 

199 00 
459 00 
304 00 
279 00 

364 00 
857 00 
352 00 
710 00 

204 00 
511 00 
285 00 
225 00 

258 00 
475 00 
780 00 
634 00 

370 00 
240 00 
320 00 
289 00 

428 00 
523 00 
431 00 
402 00 

227 00 
372 00 
293 00 
230 00 

289 00 
735 00 
411 00 
218 00 

1,722 00 
765 00 
517 00 

1,086 00 

3,597 00 
384 00 
216 00 
397 00 

401 00 
409 00 
333 00 
165 00 

318 00 
53 00 
263 00 
209 00 



$40,544 32 
131,887 82 
55,361 95 
27,259 29 

24,402 60 
65,829 61 
22,575 10 
51,368 37 

75.462 .34 
64,066 26 
69,468 23 
65,906 45 

29,328 10 
57,206 94 
62,335 45 
48,290 19 

62,276 81 
63,307 23 
40,237 34 
89,549 85 

29,122 00 
62,290 29 
45,521 82 
42,447 97 

43,955 26 
50,895 29 
72,162 24 
55,690 58 

61,419 95 

43,372 99 

47,002 30 

50,815 89 

56,316 11 

58,177 39 

69,057 64 

63,595 32 

26,947 56 
.57,855 40 
56,088 19 
38,219 54 

44,744 26 
58,465 05 
74,557 02 
38,243 63 

46,443 98 
75,876 47 
36,376 01 
73,915 38 

295,739 09 
60,082 97 
29,844 66 
66,775 11 

39,193 00 
67,259 72 
41,430 40 
18,679 69 

62,650 65 
15,990 05 
31,156 38 
36,688 58 



6—12626 



32 



Table 2— Continued. 

SINKING FUND DISTRIBUTIONS. 



Counties. 


1859. 


1872. 


1873. 


1889. 


1908. 


1917 (Jan.) 


Total. 


Parke 


$2,995 23 

5,526 46 

289 62 

3,414 50 

4,293 52 
3,780 36 


$6,176 44 
5,032 34 

4.684 86 
4,740 28 

6,522 90 
2,652 68 
7,314 76 
7,773 08 

7,132 18 
5,992 84 
2,676 82 
7,443 28 

6,119 32 
1,321 92 
8,609 48 
4,370 36 

6,274 02 
4,125 56 
11,395 10 
4,064 02 

2,155 94 
11,269 30 

3.685 60 
11,406 66 

7,243 70 
3,469 36 
6,002 02 
6,288 30 

11,576 32 
4,618 90 
3,588 36 
4,895 66 


$726 64 
592 04 
551 16 
557 68 

767 40 
312 08 
860 56 
914 48 

939 08 

705 04 
314 92 

875 68 

719 92 

155 52 

1,012 88 

514 16 

738 12 
485 36 

1.340 60 
478 12 

253 64 

1,325 80 

433 60 

1.341 96 

852 20 
408 16 

706 12 

739 80 

1,361 92 
543 40 
422 16 
575 96 


$37,778 65 
29,033 55 
32,043 35 
33,471 70 

37.742 20 
19,749 25 
41,437 00 
51,552 10 

35,184 30 
37,479 85 
13,124 85 
47,186 85 

39,666 10 
12,855 20 
75,732 20 
27,904 00 

38,908 20 
23,7.50 10 
69,173 40 
33,049 00 

14,699 00 
87,348 55 
24,092 60 

91.743 00 

49,701 09 
21,199 45 
36,561 63 
31,023 09 

73,356 48 
37,662 05 
29,361 54 
33,588 30 


$386 95 
378 20 
388 18 
343 92 

405 44 
277 41 
347 97 
480 81 

327 66 
298 19 
161 19 
432 44 

387 71 

205 15 

1,241 03 

229 39 

555 77 
170 34 
675 40 
303 24 

84 70 

1,380 85 

271 60 

1,286 88 

497 48 
172 51 
413 54 
331 18 

574 14 
405 44 
311 99 
290 15 


$309 00 
299 00 
305 00 
305 00 

324 00 
228 00 
289 00 
414 00 

304 00 
253 00 
138 00 
386 00 

303 00 

201 00 

1,404 00 

197 00 

524 00 
134 00 
569 00 
260 00 

76 00 

1,334 00 

406 00 

1,394 00 

385 00 
148 00 
360 00 
274 00 

573 00 
319 00 
282 00 
253 64 


$48,372 91 




40,861 59 


Pike 


38,262 17 


Porter 


42,833 08 
50,055 46 




26,999 78 




50,249 29 


Randolph 


270 60 
9,117 58 


61,405 07 
53,004 80 


Rush 


44,728 92 


Scott 


1,515 32 
6,255 45 

4,951 38 
1,483 22 


17,931 10 


Shelby 


62,579 70 


Spencer 

Starke 


52,147 43 
16,222 01 




87,999 59 


Steuben 

Sullivan 

Switzerland 

Tippecanoe 

Tipton 


4,454 43 

7,708 16 
432 90 
727 29 

4,856 33 


37,669 34 

54,708 27 
29,098 26 
83,880 79 
43.010 71 




17,269 28 






102,658 50 






28,889 40 




205 02 

9,640 42 
711 61 
387 61 
539 72 


107,377 52 


Wabash 

Warren 

Warrick 

Washington 


68,319 89 
26,109 09 
44,430 92 
39,196 09 

87,441 86 


Wells 


6,854 49 
1,972 88 
7,018 95 


50,403 28 


White . . 


35,938 93 


Whitley 


46,622 66 


Total 


$350,942 63 


$569,147 04 


$66,244 70 


$3,904,783 22 


$45,546 54 


$41,743 64 


$4,978,407 77 



33 

THE COMMON SCHOOL FUND. 
Table 3. 



Counties. 



Fines 

and 

Forfeitures. 



Unclaimed Fees, 



Other Sources. 



Transfers 

IN 
Act, 1901. 



Total Accretions. 



Adams 

AUen 

Bartholomew 
Benton 

Blackford. . . 

Boone 

Brown 

Carroll 

Cass 

Clark 

Clay 

Clinton 

Crawford 

Daviess 

Dearborn. . . . 
Decatur 

Dekalb 

Delaware. . . . 

Dubois 

Elkhart 

Fayette 

Floyd 

Fountain 

Franklin 

Fulton 

Gibson 

Grant 

Greene 

Hamilton 

Hancock 

Harrison . . . . 
Hendricks . . . 

Henry 

Howard 

Huntington.. 
Jackson 

Jasi 
Jay 

Jefferson. . . . 
Jennings . . . . 

Johnson 

Knox 

Kosciusko . . . 
Lagrange 

Lake 

Laporte 

Lawrence 

Madison . . . . 

Marion 

Marshall. . . . 

Martin 

Miami 

Monroe. . . . . 
Montgomery 

Morgan 

Newton 



$22,031 12 
139,280 43- 
30,760 37 
18,873 45 

36,648 25 

35,402 52 

9,878 39 

14,169 22 

38,308 08 
32,413 38 
34,434 46 
42,129 73 

14,390 60 
36,368 88 
28,803 20 
28,690 65 

21,891 68 
86,690 78 
41,138 44 
51,984 85 

18,327 44 
27,103 90 
24,262 00 
21,742 81 

10,764 72 
45,675 64 
76,051 56 
57,757 98 

81,076 95 
30,479 83 

17.524 36 
30,670 80 

52,594 00 
40,604 22 
27,576 93 
35,501 25 

11,350 70 
32,665 60 
47,657 82 

16.953 67 

34,321 40 
75,485 17 
38,114 32 
16,265 58 

97,208 19 
51,381 28 
43,481 16 
59,742 59 

365,603 65 

25.525 46 
12,739 57 
37,303 34 

26.954 26 
45,445 80 
33,207 21 
12,237 64 



$9 50 



171 85 
173 63 



1 30 
446 78 



164 20 

38 

173 44 



193 40 



139 62 



30 



8 50 

7 16 

65 91 

79 35 



345 33 



47 56 

16 90 

35 



171 57 



70 92 
632 99 



S2,054 45 

6,315 03 

285 92 

1,704 56 

947 28 
1,448 87 
1,432 92 
2,302 52 

2,364 45 

1.189 65 
965 39 

4,296 51 

529 90 

1,464 14 

713 45 

1,236 87 

2,318 50 

1,905 69 

666 07 

2,619 66 

760 55 

356 83 

2,088 32 

1,331 22 

617 80 
3,727 89 
13,829 09 
1,735 60 

463 44 

382 07 

1,467 84 

1,713 72 

101 89 
3,699 65 

510 19 
1,037 22 

2,182 35 

2,388 99 

372 87 

846 79 

2,217 34 

8,694 04 

94 40 

1,061 21 

1,732 22 

2,928 54 

35 08 

1,111 65 

47,851 18 

1,310 02 

676 32 

2.190 20 

1,993 90 

2,6.39 58 

498 19 

91 96 



$2,000 00 
8,000 00 



7,000 00 



1,600 00 
7,000 00 



3,000 00 



500 00 
146,000 00 



5,000 00 



10,000 00 
3,000 00 



2,000 00 
28,700 00 
48,000 00 

12,000 00 



35,000 00 
30,000 00 



8,000 00 
1,500 00 



40,000 00 
15,000 00 



6,000 00 



82,000 00 
10,000 00 



5,000 00 



5,000 00 
5,000 00 



$70,953 15 

295.216 34 
97,397 09 
55,555 71 

62,927 48 
110,198 71 
38,522 38 
82 782 44 

124,189 73 
111,240 62 
112,974 68 
119,770 70 

50.024 91 
248,333 57 
106,962 07 

94,970 73 

89,866 10 
160,018 04 

85,400 29 
154,9,33 25 

59,322 28 
102,886 23 
94,658 92 
83,982 93 

58,192 14 
112,058 24 
194,978 77 
169,868 65 

114,018 41 
82,249 79 
114,354 03 
124,528 11 

124,425 84 
105,154 76 
101,245 84 
98,967 07 

50,283 06 
96,419 94 
123,109 84 
63,409 03 

91,904 59 
193,877 26 
133,416 18 

61,449 61 

148.217 07 
143,838 09 

99,414 48 
142,104 50 

727,042 53 
89,794 71 
129,337 .57 
122,082 37 

82,166 66 
132,661 00 
91,971 14 
36 009 29 



Table 3— Continued. 



Counties. 



Fines 

and 

Forfeitures. 



Unclaimed Fees. 



Other Sources. 



Transfers 

IN 
Act, 1901. 



Total Accretions. 



Noble 

Ohio 

Orange 

Owen 

Parke 

Perry 

Pike 

Porter 

Posey 

Pulaski 

Putnam 

Randolph. . . 

Ripley 

Rush ....... 

Scott.. 

Shelby 

Spencer 

Starke 

St. Joseph. . . 
Steuben 

Sullivan 

Switzerland. . 
Tippecanoe . . 
Tipton 

Union 

Vanderburgh 
Vermillion. . . 
Vigo 

Wabash 

Warren 

Warrick 

Washington. . 

Wajme 

Wells 

White 

Whitley 

Total... 



$24,469 66 
4,488 60 
17.962 93 
24.093 61 

22,783 29 
20,388 24 
37,110 53 
22,259 10 

56,312 77 

7,143 66 

32,608 63 

63,247 57 

26,878 41 

31,040 50 

9,626 18 

36,983 11 

25,661 83 

7,520 39 

54,169 88 

17,106 18 

45,842 61 
14,557 64 
63,734 89 
24,386 55 

8,148 46 
127,414 45 
31,048 67 
82,190 68 

39,774 21 
15,171 77 
29,720 35 
26,119 40 

85,500 92 
22,625 04 
14,743 92 
18,353 01 



$58 85 
89 42 



50 



34 78 



18 39 



237 57 



21 00 
12 95 



1,425 44 
10 62 



272 50 



30 09 



533 44 



$2,044 00 
743 30 
450 44 
703 24 

1,115 56 

886 11 

3,906 44 

1,421 48 

3,840 39 

208 81 

4,947 69 

1,126 28 

2,155 54 

1,313 04 

2,604 82 

106 49 

517 60 

872 98 

10,388 12 

690 53 

85 83 

246 15 

2,462 60 

871 27 

311 70 
19,325 15 
6,886 99 
2,467 37 

385 78 
2,041 82 
2,867 63 

160 47 

10,091 24 

4,615 53 

1,966 99 

331 48 



$4,000 00 

28,000 00 
2,000 00 
4,400 00 



7.500 00 
15,000 00 



35,450 00 



24,000 00 



15,000 00 



33,500 00 



6,000 00 



10.000 00 



$93,051 73 
25,210 42 
59,767 83 
73,929 03 

113,142 56 
69,293 19 
90,795 56 
70,963 21 

121,258 88 
35,836 34 
105,839 80 
134,925 20 

91,391 47 
94,984 05 
42,706 12 
127,170 76 

86,445 48 
60,359 29 
161,866 72 
59,129 57 

109,790 44 
54,495 78 

166,728 76 
94,152 86 

35,480 96 
263,379 68 

92,208 57 
211,234 24 

147,600 26 
51,146 15 
90,155 24 
80,578 57 

208,073 87 
90,633 06 
55,572 08 
67,739 63 



$3,586,834 92 



$5,721 49 



$246,662 84 



$711,150 00 



$10,308,676 28 



35 



THE COMMON SCHOOL FUND. 
Table 4. 



Counties. 


Trans- 
fers 
OUT. 


Losses 

Prior to 

1843. 


Total 
Deduc- 
tions. 


Balance 

June 
1, 1917. 


Basic 

Balances of 

1866. 


Increase 

in 
51 Years. 










$70,953 15 
293,173 55 
97,397 09 
55,555 71 

62,927 48 
110,198 71 
38,-522 38 
68,732 61 

121,689 73 
109,732 93 
112,974 68 
119,748 74 

49,255 58 
245,788 30 
101,462 07 

88,770 73 

89,866 10 
144,018 04 

85,400 29 
154,933 25 

44,312 63 
102,886 23 
93,790 17 
83,982 93 

58,192 14 
112,058 24 
194,978 77 
169,868 65 

99,518 41 
81,697 88 
114,352 03 
124,348 11 

124,425 84 
105,154 76 
101,245 84 
98,967 07 

50,283 06 
96,419 94 
117,399 85 
63,409 03 

91,904 59 
193,560 93 
133,270 36 

61,449 61 

123,217 07 
114,838 09 
99,414 48 
137,104 50 

313,692 53 
89,794 71 
128,241 50 
122,082 37 

82,166 66 
67,561 55 
91,971 14 
36,009 29 


$9,818 02 
16,779 87 
18,869 01 
2,602 97 

5,468 97 
17,278 35 
6,267 51 

13.572 52 

15,687 01 
17,980 24 
12,805 24 
17,094 24 

9,817 07 
18,878 14 
29,081 93 
17,893 53 

15,871 19 
16,051 45 
12,170 71 
21,363 58 

11,360 83 
18,188 78 
14,656 87 
20,077 99 

10,634 41 
18,014 44 
16,478 93 
17,680 56 

17,347 44 

13.573 00 
19,229 21 
15,896 39 

23,729 76 
11,471 78 
12,861 32 
18,976 23 

6,756 11 
13,898 40 
24,207 71 
15,667 30 

15,475 38 
20,178 37 
18,855 71 
10,551 43 

8,134 30 
18,917 06 
17,760 01 
17,157 35 

47,710 64 

15,168 47 

7,707 84 

17,478 60 

15,398 81 

22,098 43 

15,312 92 

107 11 


$59,135 13 


Men 




82,042 79 


?2,042 79 


268,393 68 






78,528 08 










45,952 74 










57,4.58 51 










92,920 36 










30,654 87 


Carroll 


$12,000 00 
2,500 00 


2,049 83 


14,049 83 

2,500 00 
1,507 69 


60,160 09 




108,502 72 


Clark 


1,507 69 


91,752 69 


Clay 




97,169 44 






21 96 

769 33 
2,545 27 


21 96 

769 33 
2,545 27 
5,500 00 
6,200 00 


102,654 50 






38,938 51 






80,910 16 




5,500 00 
6,200 00 


77,880 14 






72,077 20 


Dekalb. 




73,994 91 




16,000 00 




16,000 00 


143,966 59 






73,229 58 


Elkhart 








133,569 67 


Fayette 


14,100 00 


909 65 


15,009 65 


47,051 80 


Floyd 


84,697 45 






868 75 


868 75 


69,133 30 






60,904 94 


Fulton 








47,557 73 










92,043 80 










149,799 84 










104,188 09 




14,500 00 




14,500 00 

551 91 

2 00 

180 00 


84,670 97 




551 91 

2 00 

180 00 


68,124 88 






60,122 82 






78,451 72 






100,696 08 










93,682 98 










88,384 52 










79,990 84 










35,526 95 










81,021 54 




3,000 00 


2,709 99 


5,709 99 


96,192 14 




47,741 73 










76,429 21 






316 33 
145 82 


316 33 
145 82 


133,382 56 


Kosciusko 




99,414 65 






50,898 18 




25,000 00 
29,000 00 




25,000 00 
29,000 00 


140,082 77 






124,921 03 






75,654 47 




5,000 00 
413,350 00 




5,000 00 
413,350 00 


124,947 15 






679,331 89 






74,626 24 


Martin 




1,096 07 


1,096 07 


38,533 66 






94,603 77 










61,767 85 


Montgomery 


65,000 00 


99 45 


65,099 45 


110,463 12 
71,658 22 


Newton 








30,902 18 



36 

Table 4 — Continued. 



Counties. 


Trans- 
fers 
OUT. 


Losses 

Prior to 

1843. 


Total 
Deduc- 
tions. 


Balance 

June 
1, 1917. 


Basic 

Balances of 

1866. 


Increase 

in 
51 Year?. 


Noble 








$93,051 73 
21,210 42 
59,767 83 
73,210 06 

109,868 79 
69,293 19 
90,247 88 
70,963 21 

120,730 51 
35,836 34 
102,948 30 
134,925 20 

81,391 47 
94,984 05 
39,938 49 
127,170 76 

85,526 16 
60,359 29 
161,866 72 
59,129 57 

109,790 44 
54,495 78 

163,728 76 
94,152 86 

26,480 96 
210,879 68 

89,208 57 
211,234 24 

147,600 26 
51,146 15 
90,155 24 
80,578 57 

185,956 83 
90,633 06 
55,572 08 
67,739 63 


$16,031 60 
9,096 07 
12,184 08 
18,334 78 

16,286 41 
15,207 21 
12,281 76 
8,801 44 

19,060 71 
5,635 00 
20,011 11 
14,974 81 

19,775 85 

21,006 23 

7,744 18 

21,941 09 

15,417 08 
2,101 92 
11,814 06 
10,683 89 

20,375 38 
13,846 95 
23,627 61 
8,027 95 

12,375 88 
35,134 18 
17,274 12 
28,222 42 

19,217 04 
12,486 67 . 
10,406 42 
19,668 79 

40,236 65 
11,980 80 
7,564 96 
11,301 18 


$77,020 13 


Ohio 


$4,000 00 




$4,000 00 


16,114 35 






47,583 75 






$718 97 
3,273 77 


718 97 
3,273 77 


50,875 28 


Parke 




65,582 38 






62,085 98 


Pike 




547 68 


547 68 


73,566 12 






62,161 77 






528 37 


528 37 


101,669 80 






30,201 34 






2,891 50 


2,891 50 


82,937 19 






119,950 39 


Ripley 


10,000 00 




10,000 00 


71,615 62 




73,977 82 


Scott 




2,767 63 


2,7§7 63 


24,694 31 


Shelby 




90,229 67 






* 919 32 


919 32 


70,109 08 






22,807 37 










150,062 66 










48,445 68 










89,415 06 










40,648 83 




3,000 00 




3,000 00 


143,101 15 


Tipton 




62,124 91 




9,000 00 

52,500 00 

3,000 00 




9,000 00 

52,600 00 

3,000 00 


23,105 08 






228,245 50 






59,934 45 






183,011 82 


Wabash .... 








94,883 22 










38,659 48 










73,748 82 










60,909 78 




18,500 00 


3,617 04 


22,117 04 


164,220 18 


Wells 


68,662 26 


White 








48,007 12 


Whitley 








56,438 45 












Total 


8711,150 00 


$31,081 12 


$742,231 12 


$9,566,445 16 


$1,454,207 72 


$8,112,237 44 







37 



COMMON SCHOOL PRINCIPAL. 
Adams County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 25197 

Saline Fund 234 04 

Seminary Sale and Fund 1,711 65 

Sinking Fund: 

1859 $3,636 99 

1872 3,869 88 

1873 455 28 

1889 31,766 40 

1908 442 77 

1917 (Jan.) 373 00 

$40,544 32 

Fines and forfeitures 22,031 12 

Unclaimed fees 

Other sources 2,054 45 

Transfers, in (Act 1901) : 

1905 from Ripley Co 2,000 00 

Balance June 1, 1917 $70,953 15 

Allen County. 

Erected 1823. 

U. S. Surplus Revenue $5,774 56 

Bank Tax Fund 766 77 

Saline Fund 676 73 

Seminary Sale and Fund 2,515 00 

Sinking Fund: 

1859 $ 

1872 14,787 96 

1873 1,739 76 

1889 112,301 13 

1908 1,550 97 

1917 (Jan.) 1,508 00 

. $131,887 82 

Fines and forfeitures 139,280 43 

Unclaimed fees 

Other sources 6,315 03 

Transfers, in (Act 1901) : 

1917 from Delaware Co 8,000 00 

Total $295,216 34 

Losses prior to 1843 2,042 79 

Balance Jue 1, 1917 $293,173 55 



38 



Bartholomew County. 

Erected 1821. 

U. S. Surplus Revenue $7,737 20 

Bank Tax Fund 770 18 

Saline Fund 658 83 

Seminary Sale and Fund. 1,822 64 

Sinking Fund: 

1859 $3,390 93 

1872 7,185 22 

1873 845 32 

1889 43,171 45 

1908 404 03 

1917 (Jan.) 365 00 

$55,361 95 

Fines and forfeitures 30,760 37 

Unclaimed fees 

Other sources 285 92 



Balance June 1, 1917 $97,397 09 

Benton County. 

Erected 1840. 

U. S. Surplus Revenue 

Bank Tax Fund $310 40 

Saline Fund 268 47 

Seminary Sale and Fund 139 54 

Sinking Fund: 

1859 $2,024 10 

1872 1,909 10 

1873 224 60 

1889 . 22,708 00 

1908 211 49 

1917 (Jan.) 182 00 

$27,259 29 

Fines and forfeitures 18,873 45 

Unclaimed fees 

Other sources 1,704 56 

Transfers, in (Act 1901) : 

1909 from Marion Co $5,000 00 

1912 from Marion Co 2,000 00 7,000 00 



Balance June 1, 1917 $55,555 71 



Blackford County. 

Erected 1838. 

U. S. Surplus Revenue $694 92 

Bank Tax Fund 123 29 

Saline Fund Ill 14 

Seminary Sale and Fund 

Sinking Fund: 

1859 $3,646 27 

1872 2,132 48 

1873 250 88 

1889 17,847 21 

1908 280 76 

1917 (Jan.) 245 00 

$24,402 60 

Fines and forfeitures 36,648 25 

Unclaimed fees . 

Other sources 947 28 

Balance June 1, 1917 $62,927 48 

The above balance includes $245 Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



Boone County. 

Erected 1830. 

U. S. Surplus Revenue $5,604 51 

Bank Tax Fund 582 43 

Saline Fund 511 27 

Seminary Sale and Fund 810 00 

Sinking Fund: 

1859 $6,363 17 

1872 7,681 62 

1873 903 72 

1889 50,116 45 

1908 417 65 

1917 (Jan.) 347 00 

$65,829 61 

Fines and forfeitures 35,402 52 

Unclaimed fees 9 50 

Other sources 1,448 87 

Balance June 1, 1917 $110,198 71 



7—12626 



40 

Brown County. 

Erected 1836. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 211 23 

Saline Fund 183 24 

Seminary Sale and Fund 515 90 

Sinking Fund: 

1859 •. $2,519 04 

1872 2,951 54 

1873 347 24 

1889 16,448 00 

1908 171 28 

1917 (Jan.) 138 00 

$22,575 10 

Fines and forfeitures 9,878 39 

Unclaimed fees 

Other sources 1,432 92 

Transfers, in (Act 1901) : 

1908 from Fayette Co 1,600 00 

Balance June 1, 1917 $38,522 38 

The above balance includes an addition of $140.09, errors, 1866, foot- 
ing in report $140, and 1873, 9 cents. 



Carroll County. 

Erected 1828. 

U. S. Surplus Revenue $6,001 29 

Bank Tax Fund 613 23 

Saline Fund 555 81 

Seminary Sale and Fund 772 00 

Sinking Fund: 

1859 $5,876 33 

1872 5,491 68 

1873 646 08 

1889 38,791 61 

1908 322 67 

1917 (Jan.) 240 00 

$51,368 37 

Fines and forfeitures 14,169 22 

Unclaimed fees 

Other sources 2,302 52 

Transfers, in (Act 1901) : 

1912 from Laporte Co -7,000 00 

Total $82,782 44 



41 

Carroll County — Continued. 

Transfers, out (Act 1901) : 

1910 to Owen Co $2,000 00 

1910 to Kosciusko Co 5,000 0,0 

1910 to Parke Co 5,000 00 

$12,000 00 

Losses prior to 1843 2,049 83 

14,049 83 

Balance June 1, 1917 $68,732 61 



Cass County. 

Erected 1829. 

U. S. Surplus Revenue $6,993 24 

Bank Tax Fund 571 10 

Saline Fund 490 52 

Seminary Sale and Fund 

Sinking Fund: 

1859 $5,469 57 

1872 8,225 62 

1873 967 72 

1889 59,706 89 

1908 606 54 

1917 (Jan.) 486 00 

$75,462 34 

Fines and forfeitures 38,308 08 

Unclaimed fees 

Other sources 2,364 45 

Total $124,189 73 

Transfers, out (Act 1901) : 

1909 to Martin Co 2,500 00 

Balance June 1, 1917 $121,689 73 

The above balance includes $486 Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



42 



Clark County. 

Erected 1801. 

U. S. Surplus Revenue $11,060 24 

Bank Tax Fund 903 72 

Saline Fund 755 22 

Seminary Sale and Fund 852 15 

Sinking Fund: 

1859 $2,211 84 

1872 8,421 80 

1873 990 80 

1889 51,311 63 

1908 635 19 

1917 (Jan.) 495 00 

$64,066 26 

Fines and forfeitures 32,413 38 

Unclaimed fees 

Other sources 1,189 65 

Total $111,240 62 

Losses prior to 1843 1,507 69 

Balance June 1, 1917 $109,732 93 

The above balance includes $495 Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 
Also a deduction of $20.00, error 1866, in Saline Fund. 



Clay County. 
Erected 1825. 

U. S. Surplus Revenue $3,967 79 

Bank Tax Fund 386 64 

Saline Fund 342 17 

Seminary Sale and Fund 410 00 

Sinking Fund: 

1859 $5,527 98 

1872 6,488 56 

1873 763 36 

1889 55,531 10 

1908 642 23 

1917 (Jan.) 515 00 

$69,468 23 

Fines and forfeitures 34,434 46 

Unclaimed fees 

Other sources 965 39 

Transfers, in (Act 1901) : 

1909 from Marion Co $2,500 00 

1914 from Marion Co 500 00 

3,000 00 

Balance June 1, 1917 



$112,974 68 



43 

Clinton County. 

Erected 1830. 

U. S. Surplus Revenue $5,136 88 

Bank Tax Fund 598 83 

Saline Fund \... 527 30 

Seminary Sale and Fund 1,175 00 

Sinking Fund: 

1859 $7,850 59 

1872 5,892 20 

1873 693 20 

1889 50,604 70 

1908 475 76 

1917 (Jan.) 390 00 

$65,906 45 

Fines and forfeitures 42,129 73 

Unclaimed fees 

Other sources 4,296 51 

Total $119,770 70 

Losses prior to 1843 21 96 

Balance June 1, 1917 $119,748 74 

The above balance includes a net addition of $9.00, errors 1866, 
footing of report $10.00, less 1895 footing of report, $1.00, net $9.00. 

Crawford County. 

Erected 1818. 

U. S. Surplus Revenue $3,996 14 

Bank Tax Fund 304 01 

Saline Fund 270 41 

Seminary Fund 705 75 

Sinking Fund: 

1859 $2,565 29 

1872 3,349 34 

1873 394 04 

1889 22,576 83 

1908 243 60 

1917 (Jan.) 199 00 

$29,328 10 

Fines and forfeitures 14,390 60 

Unclaimed fees 

Other sources 529 90 

Transfers, in (Act 1901) : 

1909 from Marion Co 500 00 



Total $50,024 91 

Losses prior to 1843 769 33 

Balance June 1, 1917 $49,255 58 



44 

Daviess County. 

Erected 1817. 

U. S. Surplus Revenue $5,569 08 

Bank Tax Fund 550 67 

Saline Fund 462 92 

Seminary Sale and Fund 539 09 

Sinking Fund: 

1859 ' $10,556 23 

1872 5,693 98 

1873 669 88 

1889 39,258 00 

1908 569 85 

1917 (Jan.) 459 00 

$57,206 94 

Fines and forfeitures 36,368 88 

Unclaimed fees 171 85 

Other sources 1,464 14 

Transfers, in (Act 1901) : 

1904 from Montgomery Co. $30,000 00 

1904 from Ripley Co 7,000 00 

1905 from Wayne Co 7,000 00 

1905 from Hamilton Co.. . 7,000 00 

1905 from Marion Co 4,000 00 

1905 from Lake Co 5,000 00 

1905 from Dearborn Co. . . 5,000 00 

1905 from Lake Co 7,000 00 

1906 from Fayette Co 4,000 00 

1906 from Vanderburgh Co. 6,000 GO 

1906 from Vanderburgh Co. 2,000 00 

1906 from Vanderburgh Co. 2,000 00 

1907 from Vanderburgh Co. 4,000 00 
1906 from Hamilton Co.. . 5,000 00 
1906 from Marion Co 5,000 00 

1910 from Marion Co 20,000 00 

1911 from Marion Co 14,000 00 

1912 from Marion Co 12,000 00 

$146,000 00 

Total $248,333 57 

Losses prior to 1843 2,545 27 

Balance June 1, 1917 $245,788 30 



45 

Dearborn County. 

Erected 1803. 

U. S. Surplus Revenue $12,462 92 

Bank Tax Fund 1,042 61 

Saline Fund 930 81 

Seminary Sale and Fund 500 00 

Sinking Fund: 

. 1859 . . . : $6,977 98 

1872 8,199 44 

1873 964 64 

1889 45,488 88 

1908 400 51 ' 

1917 (Jan.) 304 00 

$62,335 45 

Fines and forfeitures 28,803 20 

Unclaimed fees . .' 173 63 

Other sources 713 45 

Total $106,962 07 

Transfers, out (Act 1901) : 

1905 to Starke Co $500 00 

1905 to Daviess Co 5,000 00 

5,500 00 

Balance June 1, 1917 $101,462 07 

Decatur County. 

Erected 1822. 

U. S. Surplus Revenue $9,444 77 

Bank Tax Fund 795 54 

Saline Fund 692 71 

Seminary Sale and Fund 820 00 

Sinking Fund: 

1859 $3,043 30 

1872 6,478 02 

1873 762 12 

1889 37,428 85 

1908 298 90 

1917 (Jan.) 279 00 

$48,290 19 

Fines and forfeitures 28,690 65 

Unclaimed fees 

Other sources 1,236 87 

Transfers, in (Act 1901) : 

1917 from Delaware Co 5,000 00 

Total $94,970 73 

Transfers, out (Act 1901) : 

1907 to Grant Co 6,200 00 

Balance June 1, 1917 $88,770 73 



4:6 

Dekalb County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 369 30 

Saline Fund 338 65 

Seminary Sale and Fund 545 56 

Sinking Fund: 

1859 $9,928 61 

1872 5,836 78 

1873 686 68 

1889 45,037 05 

1908 '.. . 423 69 

1917 (Jan.) 364 00 

$62,276 81 

Fines and forfeitures 21,891 68 

Unclaimed fees 

Other sources 2,318 50 

Balance June 1, 1917 $89,866 10 

The above balance includes $364 Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

Delaware County. 

Erected 1827. 

U. S. Surplus Revenue $5,724 96 

Bank Tax Fund 594 80 

Saline Fund 520 93 

Seminary Sale and Fund 1,273 65 

Sinking Fund: 

1859 $4,892 72 

1872 6,470 20 

1873 761 20 

1889 49,482 42 

1908 843 69 

1917 (Jan.) 857 00 

$63,307 23 

Fines and forfeitures 86,690 78 

Unclaimed fees 

Other sources 1,905 69 

Total $160,018 04 

Transfers, out (Act 1901) : 

1917 to Decatur Co $5,000 00 

1917 to Allen Co 8,000 00 

1917 to Franklin Co 3,000 00 

$16,000 GO 

Balance June 1, 1917 $144,018 04 



47 

Dubois County. 

Erected 1818. 

U. S. Surplus Revenue $2,706 60 

Bank Tax Fund 343 83 

Saline Fund 306 71 

Seminary Sale and Fund 

Sinking Fund: 

1859 $4,887 33 

1872 4,289 98 

1873 

1889 30,797 18 

1908 410 85 

1917 (Jan.) 352 00 

$40,237 34 

Fines and forfeitures 41,138 44 

Unclaimed fees 1 30 

Other sources 666 07 

Balance June 1, 1917 $85,400 29 

Note: Dubois County did not receive any distribution of the Sink- 
ing Fund for the year 1873. 

Elkhart County. 

Erected 1830. 

U. S. Surplus Revenue $5,831 24 

Bank Tax Fund 684 42 

Saline Fund 580 23 

Seminary Sale and Fund 3,236 22 

Sinking Fund: 

1859 $7,056 92 

1872 8,848 84 

1873 1,041 04 

1889 71,111 88 

1908 781 17 

1917 (Jan.) 710 00 

$89,549 85 

Fines and forfeitures 51,984 85 

Unclaimed fees 446 78 

Other sources 2,619 66 

Balance June 1, 1917 $154,933 25 

NoTK : The above balance includes unclaimed fees for the year 1913, 
in the sum of $349.34. 



48 

Fayette County. 

Erected 1819. 

U. S. Surplus Revenue $9,225 13 

Bank Tax Fund 623 58 

Saline Fund 528 58 

Seminary Sale and Fund 735 00 

Sinking Fund: 

1859 

1872 $3,561 84 

1873 

1889 25,142 03 

1908 214 13 

1917 (Jan.) 204 00 

$29,122 00 

Fines and forfeitures 18,327 44 

Unclaimed fees 

Other sources 760 55 

Total $59,322 28 

Transfers, out (Act 1901) : 

1906 to Daviess Co $4,000 00 

1906 to Martin Co 1,500 00 

1906 to Tipton Co 2,000 00 . 

1906 to Martin Co 5,000 00 

1908 to Brown Co 1,600 00 

14,100 00 

$45,222 28 

Losses prior to 1843 909 65 

Balance June 1, 1917 $44,312 63 

Note: Fayette County received no Sinking Fund distribution for 
the years 1859 and 1873. 

Floyd County. 

Erected 1819. 

U. S. Surplus Revenue $8,913 37 

Bank Tax Fund 698 83 

Saline Fund 621 03 

Seminary Sale and Fund 2,737 78 

Sinking Fund : 

1859 $2,236 69 

1872 7,922 00 

1873 932 00 

1889 50,123 73 

1908 564 87 

1917 (Jan.) 511 00 

$62,290 29 

Fines and fortfeitures 27,103 90 

Unclaimed fees 164 20 

Other sources 356 83 

Balance June 1, 1917 $102,886 23 



49 

Fountain County. 

Erected 1826. 

U. S. Surplus Revenue $11,350 74 

Bank Tax Fund 769 96 

Saline Fund 665 70 

Seminary Sale and Fund 

Sinking Fund: 

1859 

1872 $5,572 26 

1873 - 655 56 

1889 38,660 44 

1908 348 56 

1917 (Jan.) 285 00 

$45,521 82 

Fines and forfeitures 24,262 00 

Unclaimed fees 38 

Other sources 2,088 32 

Transfers, in (Act 1901) : 

1909 from Marion Co 10,000 00 

Total $94,658 92 

Losses prior to 1843 868 75 

Balance June 1, 1917 $93,790 17 

Franklin County. 

. Erected 1810. 

U. S, Surplus Revenue $11,010 64 

Bank Tax Fund 900 17 

Saline Fund 848 03 

Seminary Sale and Fund 2,528 65 

Sinking Fund: 

1859 $584 40 

1872 6,875 82 

1873 808 92 

1889 33,683 05 

1908 270 78 

1917 (Jan.) 225 00 

$42,447 97 

Fines and forfeitures 21,742 81 

Unclaimed fees 173 44 

Other sources 1,331 22 

Transfers, in (Act 1901) : 

1917 from Delaware Co 3,000 00 

Balance June 1, 1917 $83,982 93 

The above balance includes a deduction of $70.04, errors 1866, Bank 
Tax Fund $70.00; error in footing 4 cents. 



50 

Fulton County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 285 24 

Saline Fund 250 18 

Seminary Sale and Fund 193 34 

Sinking Fund: 

1859 $7,244 85 

1872 . 4,326 84 

1873 . . 509 04 

1889 31,307 30 

i908 309 23 

1917 (Jan.) 258 00 

$43,955 26 

Fines and forfeitures 10,764 72 

Unclaimed fees 

Other sources 617 80 

Balance June 1, 1917 $58,192 14 

Note: The above balance includes a shortage of $26, account of 
erroneous balance used in the 1893 report to the Superintendent of 
Public Instruction. 

Gibson County. 

Erected 1813. 

U. S. Surplus Revenue $7,630 92 

Bank Tax Fund >. . 596 16 

Saline Fund 525 99 

Seminary Sale and Fund 812 95 

Sinking Fund: 

1859 

1872 $5,906 14 ' 

1873 694 84 

1889 43,258 85 

1908 560 46 

1917 (Jan.) 475 00 

$50,895 29 

Fines and forfeitures ■. . . . 45,675 64 

Unclaimed fees 193 40 

Other sources 3,727 89 

Transfers, in (Act 1901) : 

1909 from Marion Co 2,000 00 

Balance June 1, 1917 $112,058 24 

The above balance includes net deduction of $796.11, ferrors, 1866 
error in footing $600.00; 1914 erroneous report of escheat $193.12, less 
1906, error footing in report 1 cent. 



51 

Grant County. 

Erected 1831. 

U. S. Surplus Revenue $3,294 69 

Bank Tax Fund 496 64 

Saline Fund '. 444 55 

Seminary Sale and Fund 

Sinking Fund: 

1859 $10,209 68 

1872 6,285 58 

1873 739 48 

1889 53,140 80 

1908 1,006 70 

1917 (Jan.) 780 00 

$72,162 24 

Fines and forfeitures 76,051 56 

Unclaimed fees 

Other sources 13,829 09 

Transfers, in (Act 1901) : 

1907 from Decatur Co $6,200 00 

1909 from Marion Co 6,000 00 

1910 from Marion Co 6,000 00 

1911 from Marion Co 3,000 00 

1911 from Marion Co 2,500 00 

1913 from Marion Co. 5,000 00 

$28,700 00 

Balance June 1, 1917 $194,978 77 

The above is a tentative balance by reason of an unadjusted dis- 
crepancy. 

Greene County. 

Erected 1821. 

U. S. Surplus Revenue $4,959 74 

Bank Tax Fund 592 24 

Saline Fund 516 04 

Seminary Sale and Fund 616 47 

Sinking Fund: 

1859 $5,813 41 

1872 6,634 76 

1873 780 56 

1889 41,152 75 

1908 675 10 

1917 (Jan.) 634 00 

$55,690 58 

Fines and forfeitures 57,757 98 

Unclaimed fees 

Other sources 1,735 60 



52 



Greene County — Continued, 

Transfers, in (Act 1901): 

1908 from Union Co $4,000 00 

1914 from Marion Co 3,000 00 

1914 from Marion Co 1,500 00 

1914 from Marion Co 2,000 00 

1914 from Marion Co 2,500 00 

1915 from Marion Co 9,000 00 

1915 from Marion Co 6,000 00 

1915 from Marion Co 15,000 00 

1915 from Marion Co 5,000 00 

48,000 00 



Balance June 1, 1917 $169,868 65 

The above balance includes $634, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

Hamilton County. 

Erected 1823. 

U. S. Surplus Revenue $6,285 11 

Bank Tax Fund 674 91 

Saline Fund 585 65 

Seminary Sale and Fund 1,562 40 

Sinking Fund: 

1859 $5,931 37 

1872 7,099 98 

1873 835 28 

1889 46,691 30 

1908 492 02 

1917 (Jan.) 370 00 

$61,419 95 

Fines and forfeitures -. . 31,076 95 

Unclaimed fees 

Other sources 463 44 

Transfers, in: 1905 from Marion Co 12,000 00 



Total $114,018 41 

Transfers, out (Act 1901) : 

1905 to Daviess Co $7,000 00 

1906 to Tipton Co 2,500 00 

1906 to Daviess Co 5,000 00 

$14,500 00 



Balance June 1, 1917 $99,518 41 

The above balance includes $370 Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

Also a deduction of $24.70, erroneous report of "unclaimed fees" in 
1915. 



53 

Hancock County. 

Erected 1827. 

U. S. Surplus Eevenue $6,001 29 

Bank Tax Fund 500 66 

Saline Fund 437 95 

Seminary Sale and Fund. 1,075 00 

Sinking Fund: 

1859 $4,688 90 

1872 5,141 82 

1873 604 92 

1889 32,371 28 

1908 326 07 

1917 (Jan.) 240 00 

$43,372 99 

Fines and forfeitures 30,479 83 

Unclaimed fees 

Other sources 382 07 

Total $82,249 79 

Losses prior to 1843 551 91 

Balance to June 1, 1917 $81,697 88 

Harrison County. 

Erected 1808. 

U. S. Surplus Revenue $11,081 49 

Bank Tax Fund 800 04 

Saline Fund' 690 46 

Seminary Sale and Fund 647 92 

Sinking Fund: 

1859 $3,986 89 

1872 6,770 42 

1873 ■ 796 52 

1889 34,739 70 

1908 388 77 

1917 (Jan.) 320 00 

— $47,002 30 

Fines and forfeitures 17,524 36 

Unclaimed fees 139 62 

Other sources 1,467 84 

Transfers, in (Act 1901) : 

1912 from Marion Co $10,000 00 

1912 from Marion Co 10,000 00 

1912 from Vanderburgh Co. 10,000 00 

1912 from Laporte Co 5,000 00 

$35,000 00 

Total $114,354 03 

Loss prior to 1843 2 00 

Balance June 1, 1917 $114,352 03 

The above balance includes $320, Sinking Fund of January, 1917, omitted 
in report of June, 1917, to the Superintendent of Public Instruction. 



54 



Hendricks County. 

Erected 1823. 

U. S. Surplus Revenue $9,940 75 

Bank Tax Fund 741 98 

Saline Fund 644 97 

Seminary Sale and Fund 

Sinking Fund: 

1859 $1,502 50 

1872 6,894 18 

1873 811 08 

1889 40,977 85 

1908 341 28 

1917 (Jan.) 289 00 

$50,815 89 

Fines and forfeitures 30,670 80 

Unclaimed fees 

Other sources 1,713 72 

Transfers, in (Act 1901) : 

1905 from Marion Co $10,000 00 

1905 from Wayne Co 10,000 00 

1905 from Lake Co 5,000 00 

1906 from Marion Co 5,000 00 

$30,000 00 

Total $124,528 11 

1878 Deduction "by order of Court". . . 180 00 



Balance June 1, 1917 $124,348 11 

Henry County. 

Erected 1822. 

U. S. Surplus Revenue $12,505 65 

Bank Tax Fund 969 37 

Saline Fund 838 82 

Seminary Sale and Fund 1,100 00 

Sinking Fund: 

1859 $304 88 

1872 7,815 24 

1873 919 44 

1889 46,450 80 

1908 397 75 

1917 (Jan.) 428 00 

$56,316 11 

Fines and forfeitures 52,594 00 

Unclaimed fees 

Other sources 101 89 



Balance June 1, 1917 $124,425 84 



55 

Howard County. 

Erected 1844. 

U. S. Surplus Revenue 

Bank Tax Fund $1,298 40 

Saline Fund 1,153 98 

Seminary Sale and Fund 214 82 

Sinking Fund: 

1859 $7,012 99 

1872 5,387 98 

1873 633 88 

1889 44,111 50 

1908 508 04 

1917 (Jan.) 523 00 

$58,177 39 

Fines and forfeitures 40,604 22 

Unclaimed fees 6 30 

Other sources 3,699 65 



Balance June 1, 1917 $105,154 76 

Huntington County. 

Erected 1832. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 351 30 

Saline Fund 321 55 

Seminary Sale and Fund 1,302 63 

Sinking Fund: 

1859 $8,187 57 

1872 6,472 24 

1873 761 44 

1889 52,688 95 

1908 516 44 

1917 (Jan.) 431 00 

$69,057 64 

Fines and forfeitures 27,576 93 

Unclaimed fees 

Other sources 510 19 

Balance June 1, 1917 $101,245 84 

The above balance includes $431, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



56 

Jackson County. 

Erected 1815. 

U. S. Surplus Revenue $6,936 56 

Bank Tax Fund 609 62 

Saline Fund 525 10 

Seminary Sale and Fund 762 00 

Sinking Fund: 

1859 $5,253 29 

1872 6,451 16 

1873 758 96 

1889 40,285 50 

1908 444 41 

1917 (Jan.) 402 00 

$53,595 32 

Fines and forfeitures 35,501 25 

Unclaimed fees 

Other sources 1,037 22 



Balance June 1, 1917 . $98,967 07 



Jasper County. 

Erected 1835. 

U. S. Surplus Revenue 

Bank Tax Fund $854 06 

Saline Fund 737 95 

Seminary Sale and Fund 201 94 

Sinking Fund: 

1859 $4,464 08 

1872 2,160 36 

1873 254 16 

1889 19,581 63 

1908 260 33 

1917 (Jan.) 227 00 

■■ $26,947 56 

Fines and forfeitures 11,350 70 

Unclaimed fees 8 50 

Other sources 2,182 35 

Transfers, in (Act 1901) : 

1905 from Marion Co 8,000 00 

Balance June 1, 1917 $50,283 06 



57 



Jay County. 

Erected 1835. 

U. S. Surplus Revenue $1,430 68 

Bank Tax Fund 299 85 

Saline Fund 272 26 

Seminary Sale and Fund ........ 

Sinking Fund: 

1859 $9,003 15 

1872 5,100 00 

1873 600 00 

1889 42,311 48 

1908 468 77 

1917 (Jan.) 372 00 

$57,855 40 

Fines and forfeitures 32,665 60 

Unclaimed fees 7 16 

Other sources 2,388 99 

Transfers, in (Act 1901) : 

1905 from Wayne Co 1,500 00 

Balance June 1, 1917 $96,419 94 

Jefferson County. 

Erected 1810, 

U. S. Surplus Revenue $13,334 63 

Bank Tax Fund 1,169 24 

Saline Fund 1,007 21 

Seminary Sale and Fund 3,413 97 

Sinking Fund: 

1859 

1872 $10,111 94 

1873 1,189 44 

1889 44,111 50 

1908 382 31 

1917 (Jan.) 293 00 

$56,088 19 

Fines and forfeitures 47,657 82 

Unclaimed fees 65 91 

Other sources 372 87 

Total $123,109 84 

Transfers, out: 

1905 to Martin Co $3,000 00 

Loss prior to 1843 2,709 99 

$5,709 99 

» 

Balance June 1, 1917 $117,399 85 

The above balance includes $293, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



58 

Jennings County. 

Erected 1817. 

U. S. Surplus Revenue $5,887 93 

Bank Tax Fund 604 65 

Saline Fund 522 10 

Seminary Sale and Fund 295 00 

Sinking Fund: 

1859 $4,581 56 

1872 . 5,514 12 

1873 648 72 

1889 26,971 19 

1908 273 95 

1917 (Jan.) 230 00 

$38,219 54 

Fines and forfeitures 16,953 67 

Unclaimed fees 79 35 

Other sources 846 79 



Balance June 1, 1917 $63,409 03 



Johnson County. 

Erected 1823. 

U. S. Surplus Revenue $8,304 03 

Bank Tax Fund 682 85 

Saline Fund 589 71 

Seminary Sale and Fund 1,045 00 

Sinking Fund: 

1859 $1,870 54 

1872 6,244 44 

1873 734 64 

1889 35,271 70 

1908 333 94 

1917 (Jan.) 289 00 

$44,744 26 

Fines and forfeitures 34,321 40 

Unclaimed fees 

Other sources 2,217 34 

Balance June 1, 1917 $91,904 59 



59. 



Knox County^ 

Erected 1790. 

U. S. Surplus Revenue $8,821 26 

Bank Tax Fund 670 54 

Saline Fund 570 58 

Seminary Sale and Fund 1,170 62 

Sinking Fund: 

1859 

1872 $7,330 06 

1878 862 36 

1889 48,863 00 

1908 674 63 

1917 (Jan.) 735 00 

'■ $58,465 05 

Fines and forfeitures 75,485 17 

Unclaimed fees 

Other sources 8,694 04 

Transfers, in (Act 1910) : 

1904 from Montgomery Co. $10,000 00 
1904 from Montgomery Co. 10,000 00 
1904 from Montgomery Co. 10,000 00 
1907 from Ohio Co 4,000 00 

1915 from Marion Co 2,000 00 

1916 from Marion Co 4,000 00 

$40,000 00 

Total $193,877 26 

Losses prior to 1843 316 33 

Balance June 1, 1917 



$193,560 93 



Kosciusko County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 524 13 

Saline Fund 452 02 

Seminary Sale and Fund 2,203 36 

Sinking Fund: 

1859 $10,608 85 

1872 8,000 54 

1873 941 24 

1889 54,110 00 

1908 485 39 

1917 (Jan.) 411 00 

$74,557 02 

Fines and forfeitures 38,114 32 

Unclaimed fees 345 33 

Other sources 94 40 



60 

Kosciusko County — Continued. 

Transfers, in: 

1910 from Marion Co $5,000 00 

1910 from Marion Co 5,000 00 

1910 from Carroll Co 5,000 00 

$15,000 00 

Total $133,416 18 

Losses prior to 1843 145 82 

Balance June 1, 1917 $133,270 36 

Lagrange County. 

Erected 1832. 

U. S. Surplus Revenue $4,322 06 

Bank Tax Fund 431 23 

Saline Fund 374 35 

Seminary Fund 751 55 

Sinking Fu^id: 

1859 $3,679 34 

1872 4,810 32 

1873 565 92 

1889 28,712 95 

1908 257 10 

1917 (Jan.) 218 00 

$38,243 63 

Fines and forfeitures 16,265 58 

Unclaimed fees 

Other sources 1,061 21 

Balance June 1, 1917 $61,449 61 

Lake County. 

Erected 1836. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 195 10 

Saline Fund 176 51 

Seminary Sale and Fund 287 91 

Sinking Fund: 

1859 $5,048 69 

1872 4,195 26 

1873 493 56 

1889 34,025 55 

1908 958 92 

1917 (Jan.) 1,722 00 

$46,443 98 

Fines and forfeitures 97,208 19 

Unclaimed fees 47 56 

Other sources 1,732 22 

Total $148,217 07 



61 



Lake County — Continued. 

Transfers, out (Act 1901) : 

1905 to Daviess Co $5,000 00 

1905 to Hendricks Co 5,000 00 

1905 to Daviess Co 7,000 00 

1905 to Morgan Co 5,000 00 

1914 to Martin Co 3,000 00 

$25,000 00 



Balance June 1, 1917 $123,217 07 

The above balance includes $1,722, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

Laporte County. 

Erected 1832. 

U. S. Surplus Revenue $8,133 98 

Bank Tax Fund 761 77 

Saline Fund 656 80 

Seminary Sale and Fund 4,082 35 

Sinking Fund: 

1859 $2,372 43 

1872 9,201 08 

1873 1,082 48 

1889 61,434 05 

1908 1,021 43 

1917 (Jan.) 765 00 

$75,876 47 

Fines and forfeitures 51,381 28 

Unclaimed fees 16 90 

Other sources 2,928 54 • 

Total $143,838 09 

Transfers, out (Act 1901) : 

1911 to Starke Co $4,000 00 

1912 to Starke Co 5,000 00 

1912 to Starke Co 8,000 00 

1912 to Carroll Co 7,000 00 

1912 to Harrison Co 5,000 00 

$29,000 00 

Balance June 1, 1917 $114,838 09 

The above balance includes $765, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



62 

Lawrence County. 

Erected 1818. 

U. S. Surplus Revenue $10,202 91 

Bank Tax Fund 706 23 

Saline Fund 610 47 

Seminary Sale and Fund 2,002 27 

Sinking Fund: 

1859 ' 

1872 $4,973 52 

1873 585 12 

1889 29,755 05 

1908 545 32 

1917 (Jan.) 517 00 

$36,376 01 

Fines and forfeitures 43,481 16 

Unclaimed fees 35 

Other sources 35 08 

Transfers, in: 

1909 from Marion Co $4,000 00 

1915 from Marion Co 2,000 00 

$6,000 00 

Balance June 1, 1917 $99,414 48 

The above balance includes $517, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

Also a net deduction of $661.98. Errors 1880. Erroneous footing 
$665.98; less 1866 erroneous footing $4.00. 

Madison County. 

Erected 1823. 

U. S. Surplus Revenue $6,192 60 

Bank Tax Fund 601 34 

Saline Fund 540 94 

Seminary Sale and Fund 

Sinking Fund: 

1859 $7,765 99 

1872 7,741 80 

1873 910 80 

1889 55,188 60 

1908 1,222 19 

1917 (Jan.) 1,086 00 

$73,915 38 

Fines and forfeitures 59,742 59 

Unclaimed fees 

Other sources 1,111 65 

_ Total $142,104 50 

Transfers, out (Acts 1901) : 

1910 to Wells Co 5,000 00 



Balance June 1, 1917 $137,104 50 



63 



i Marion County. 

Erected 1822. 

U. S. Surplus Revenue $14,560 40 

Bank Tax Fund 1,242 48 

Saline Fund 1,077 34 

Seminary Sale and Fund 968 39 

Sinking Fund: 

1859 $8,334 78 

1872 22,183 30 

1873 2,719 88 

1889 255,427 92 

1908 3,476 21 

1917 (Jan.) 3,597 00 

$295,739 09 

Fines and forfeitures 365,603 65 

Unclaimed fees 

Other sources 47,851 18 

Total $727,042 53 

Transfers, out (Acts 1901) : 

1905 to Daviess Co $4,000 00 

1905 to Hamilton Co 12,000 00 

1905 to Hendricks Co 10,000 00 

1905 to Jasper Co 8,000 00 

1905 to Starke Co 250 00 

1906 to Hendricks Co 5,000 00 

1906 to Tipton Co 3,000 00 

1907 to Daviess Co 5,000 00 

1907 to Martin Co 1,500 00 

1907 to Starke Co 1,200 00 

1907 to Tipton Co 1,000 00 

1908 to Martin Co 7,000 00 

1908 to Starke Co 3,000 00 

1910 to Martin Co 1,500 00 

1910 to Martin Co 2,000 00 

1910 to Shelby Co 2,000 00 

1910 to Gibson Co 2,000 00 

1910 to Perry Co 2,000 00 

1910 to Lawrence Co 4,000 00 

1910 to Vermillion Co 5,000 00 

1910 to Benton Co 5,000 00 

1910 to Wabash Co 10,000 00 

1910 to Fountain Co 10,000 00 

1910 to Clay Co 2,500 00 

1910 to Wells Co 5,000 00 

1910 to Miami Co 10,000 00 

i,;c 1910 to Crawford Co 500 00 

~ 1910 to Grant Co 6,000 00 



64 



Marion County— Continued. 

1910 to Parke Co $10,000 00 

1910 to Newton Co 5,000 00 

1910 to Wabash Co 10,000 00 

1910 to Owen Co 2,000 00 

1910 to Parke Co 10,000 00 

1910 to Kosciusko Co 5,000 00 

1910 to Warrick Co 6,000 00 

1910 to Kosciusko Co 5,000 00 

1910 to Martin Co 1,500 00 

1910 to Daviess Co 5,000 00 

1910 to Daviess Co 5,000 00 

1910 to Grant Co 6,000 00 

1910 to Martin Co 1,500 00 

1910 to Daviess Co 5,000 00 

1910 to Daviess Co 5,000 00 

1910 to Martin Co 1,000 00 

1911 to Grant Co 3,000 00 

1911 to Daviess Co 5,000 00 

1911 to Vermillion Co 10,000 00 

1911 to Daviess Co 5,000 00 

1911 to Martin Co 5,000 00 

1911 to Daviess Co 4,000 00 

1911 to Scott Co 5,000 00 

1911 to Grant Co 2,500 00 

1911 to Martin Co.. , 2,000 00 

1912 to Martin Co 7,000 00 

1912 to Daviess Co 10,000 00 

1912 to Wabash Co 5,000 00 

1912 to Benton Co 2,000 00 

1912 to Harrison Co 10,000 00 

1912 to Daviess Co 2,000 00 

1912 to Wabash Co 2,000 00 

1912 to Martin Co 4,000 00 

1912 to Harrison Co 10,000 00 

1912 to Martin Co 1,500 00 

1912 to Wabash Co 4,000 00 

1913 to Martin Co 5,000 00 

1913 to Martin Co 3,500 00 

1913 to Martin Co 1,000 00 

1913 to Wabash Co 2,500 00 

1913 to Pike Co 1,400 00 

1913 to Grant Co 5,000 00 

1913 to Clay Co 500 00 

1914 to Martin Co 1,000 00 

1914 to Greene Co 3,000 00 

1914 to Greene Co 500 00 

1914 to Pike Co 3,000 00 

1914 to Greene Co 1,000 00 



•65 

Marion County — Continued. 

1914 to Martin Co 5,000 00 

1914 to Greene Co 2,000 00 

1914 to Greene Co 2,500 00 

1915 to Knox Co 2,000 00 

1915 to Greene Co.. .... . 9,000 00 

1915 to Parke Co.. 3,000 00 

1915 to Greene Co 6,000 00 

1915 to Martin Co 4,000 00 

1915 to Shelby Co 8,000 00 

1915 to Greene Co 15,000 00 

1915 to Shelby Co 5,000 00 

1915 to Lawrence Co 2,000 00 

1916 to Knox Co 4,000 00 

1916 to Martin Co 3,000 00 

1916 to Greene Co 5,000 00 

$418,350 00 

Balance June 1, 1917 $313,692 53 

Marshall County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 260 95 

Saline Fund 235 17 

Seminary Sale and Fund . 254 54 

Sinking Fund: 

1859 . . . '. $8,716 42 

1872 , 6,871 74 

1873 808 44 

1889 42,872 63 

1908 429 74 

1917 (Jan.) 384 00 

$60,082 97 

Fines and forfeitures 25,525 46 

Unclaimed fees . ; 

Other sources 1,310 02 



Balance June 1, 1917 $89,794 71 



66 

Martin County. 

Erected 1820. 

U. S. Surplus Revenue $3,238 00 

Bank Tax Fund 290 93 

Saline Fund 258 59 

Seminary Sale and Fund 289 50 

Sinking Fund: 

1859 $3,547 09 

1872 3,775 02 

1873 444 12 

1889 21,593 00 

1908 269 43 

1917 (Jan.) 216 00 

$29,844 66 

Fines and forfeitures 12,739 57 

Unclaimed fees 

Other sources 676 32 

Transfers, in: 

1905 from Jefferson Co.. . $3,000 00 

1906 from Fayette Co 1,500 00 

1906 from Marion Co 1,500 00 

1907 from Vanderburgh Co. 2,000 00 
1907 from Marion Co 7,000 00 

1907 from Union Co 3,000 00 

1908 from Fayette Co 5,000 00 

1908 from Cass Co 2,500 00 

1908 from Marion Co 5,000 00 

1911 from Vanderburgh Co. 2,000 00 
1911 from Marion Co. .... 1,500 00 

1911 from Marion Co 1,000 00 

1911 from Marion Co 5,000 00 

1911 from Marion Co 2,000 00 

1912 from Marion Co 7,000 00 

1912 from Marion Co 4,000 00 

1912 from Marion Co 1,500 00 

1913 from Marion Co 5,000 00 

1913 from Marion Co 3,500 00 

1913 from Marion Co 1,000 00 

1914 from Vanderburgh Co. 2,000 00 
1914 from Lake Co 3,000 00 

1914 from Marion Co 1,000 00 

1915 from Marion Co 5,000 00 

1915 from Marion Co 4,000 00 

1915 from Marion Co 3,000 00 

• $82,000 00 

Total $129,337 57 

Losses prior to 1843 1,096 07 

Balance June 1, 1917 $128,241 50 

The above balance includes $216, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



67 

Miami County. 

Erected 1832. 

U. S. Surplus Revenue $3,145 89 

Bank Tax Fund 517 92 

Saline Fund 471 21 

Seminary Sale and Fund 1,507 13 

Sinking Fund: 

185^ $9,135 74 

1872 7,157 68 

1873 842 08 

1889 48,717 25 

1908 525 36 

1917 (Jan.) 397 00 

$66,775 11 

Fines and forfeitures 37,303 34 

Unclaimed fees 171 57 

Other sources 2,190 20 

Transfers, in (Act 1907) : 

1909 from Marion Co 10,000 00 



Balance June 1, 1917 $122,082 37 

Monroe County. , 

Erected 1818, 

U. S. Surplus Revenue $7,935 59 

Bank Tax Fund 586 18 

Saline Fund 503 73 

Seminary Sale and Fund 

Sinking Fund: 

1859 $3,956 81 

1872 4,817 12 

1873 566 72 

1889 29,062 70 

1908 388 65 

1917 (Jan.) 401 00 

$39,193 00 

Fines and forfeitures 26,954 26 

Unclaimed fees 

Other sources 1,993 90 

Transfers, in (Act 1901) : 

1904 from Montgomery Co 5,000 00 



Balance June 1, 1917 $82,166 66 



68 

Montgomery County. 

Erected 1823. 

U. S. Surplus Revenue $13,625 13 

Bank Tax Fund 962 88 

Saline Fund 886 97 

Seminary Sale and Fund 1,820 00 

Sinking Fund: 

1859 

1872 $8,080 10 

1873 950 60 

1889 57,345 73 

1908 . 474 29 

1917 (Jan.) 409 00 

$67,259 72 

Fines and forfeitures 45,445 80 

Unclaimed fees 70 92 

Other sources 2,639 58 

Total $132,661 00 

Transfers, out (Acts 1901) : 

1904 to Monroe Co $5,000 00 

1904 to Knox Co 10,000 00 

1904 to Daviess Co 10,000 00 

1904 to Knox Co 10,000 00 

1904 to Daviess Co 10,000 00 

1904 to Daviess Co 10,000 00 

1904 to Daviess Co 10,000 00 

$65,000 000 
Loss prior to 1843 99 45 

$65,099 45 



Balance June 1, 1917 $67,561 55 

Morgan County. 

Erected 1822. 

U. S. Surplus Revenue. $8,729 15 

Bank Tax Fund 729 81 

Saline Fund 633 39 

Seminary Sale and Fund 1,110 00 

Sinking Fund: 

1859 $58 16 

1872 5,959 52 

1873 701 12 

1889 34,003 69 

1908 374 91 

1917 (Jan.) 333 00 

$41,430 40 



69 

Morgan County — Continued. 

Fines and forfeitures $33,207 21 

Unclaimed fees 632 99 

Other sources 498 19 

Transfers, in (Act 1901) : 

1905 from Lake Co .' 5,000 00 

Balance June 1, 1917 $91,971 14 

The above balance includes $333, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

Also, the above balance includes an addition of $58.19. Amount 
short in report of 1866, erroneous footing of U. S. Surplus Revenue, 1 
cent; Bank Tax Fund, 2 cents, and 1859 Sinking Fund, $58.16. 



Newton County. 

Erected 1859. 

U. S. Surplus Revenue 

Bank Tax Fund 

Saline Fund 

Seminary Sale and Fund 

Sinking Fund: 

1859 



1872 .. .-. 


$1,981 86 






1873 


233 16 






1889 ...• 


16,120 05 




1908 


179 62 






1917 (Jan.) 


165 00 










$18,679 


69 






Fines and forfeitures 




12,237 


64 


Unclaimed fees 








Other sources 


91 


96 



Transfers, in: 

1909 from Marion Co . . 5,000 00 



Balance June 1, 1917 $36,009 29 

The above balance includes $165, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

The above balance also includes $10 on account of excess reported 
in 1866 to Superintendent of Public Instruction. 



70 

Noble County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 393 40 

Saline Fund 344 92 

Seminary Sale and Fund 1,023 50 

Sinking Fund: 

1859 $9,405 20 

1872 6,932 26 

1873 815 56 

1889 44,796 56 

1908 383 07 

1917 (Jan.) 318 00 ' 

$62,650 65 

Fines and forfeitures 24,469 66 

Unclaimed fees 

Other sources 2,044 00 

Balance June 1, 1917 $93,051 73 

The above balance includes $318, Sinking Fund of January, 1917, 
omitted in report of 1917 to the Superintendent of Public Instruction. 

Ohio County. 

Erected 1844. 

U. S. Surplus Eevenue $3,330 33 

Bank Tax Fund 272 73 

Saline Fund ; 224 16 

Seminary Sale and Fund 161 25 

Sinking Fund: 

1859 $4,063 81 

1872 1,984 58 

1873 233 48 

1889 9,583 10 

1908 72 08 

1917 (Jan.) 53 00 

$15,990 05 

Fines and forfeitures 4,488 60 

Unclaimed fees 

Other sources 743 30 

Total • $25,210 42 

Transfers, out (Act 1901) : 

1908 to Knox Co 4,000 00 

Balance June 1, 1917 $21,210 42 

The above balance includes a deduction of $175.32 on account of 
errors in report of 1866 to the Superintendent of Public Instruction, net 
error in U. S. Surplus Revenue. 



71 



Orange County. 

Erected 1815. 

U. S. Surplus Revenue $7,581 33 

Bank Tax Fund 624 55 

Saline Fund 535 31 

Seminary Sale and Fund 1,398 04 

Sinking Fund: 

1859 $358 50 

1872 4,588 98 

1873 539 98 

1889 25,091 00 

1908 314 92 

1917 (Jan.) 263 00 

$31,156 38 

Fines and forfeitures 17,962 93 

Unclaimed fees 58 85 

Other sources 450 44 



Balance June 1, 1917 $59,767 83 

Owen County. 

Erected 1819. 

U. S. Surplus Revenue $6,143 00 

Bank Tax Fund 596 88 

Saline Fund 516 60 

Seminary Sale and Fund 1,097 70 

Sinking Fund: 

1859 $3,685 83 

1872 5,486 58 

1873 645 48 

1889 26,402 77 

1908 258 92 

1917 (Jan.) 209 00 

$36,688 58 

Fines and forfeitures 24,093 61 

Unclaimed fees 89 42 

Other sources 703 24 

Transfers, in (Act 1901) : 

1910 from Marion Co $2,000 00 

1910 from Carroll Co 2,000 00 

4,000 00 

Total $73,929 03 

Losses prior to 1843 718 97 

Balance June 1, 1917 $73,210 06 

The above is a tentative balance by reason of an unadjusted dis- 
crepancy. 



72 

Parke County. 

Erected 1821. 

U. S. Surplus Eevenue $11,102 75 

Bank Tax Fund 841 97 

Saline Fund 733 50 

Seminary Sale and Fund 192 08 

Sinking Fund: 

1859 $2,995 23 

1872 6,176 44 

1873 726 64 

1889 37,778 65 

1908 386 95 

1917 (Jan.) 309 00 

$48,372 91 

Fines and forfeitures 22,783 29 

Unclaimed fees 50 

Other sources 1,115 56 

Transfers, in (Act 1901) : 

1909 from Marion Co $10,000 00 

1910 from Marion Co 10,000 DO 

1910 from Carroll Co. . . . 5,000 00 

1915 from Marion Co 3,000 00 

$28,000 00 

Total $113,142 56 

Losses prior to 1843 $311 69 

Seminary claims prior to 
1851 2,962 08 

$3,273 77 

Balance June 1, 1917 $109,868 79 

Perry County. 

Erected 1814. 

U. S. Surplus Revenue $4,371 66 

Bank Tax Fund 353 83 

Saline Fund 317 76 

Seminary Sale and Fund 114 00 

Sinking Fund: 

1859 $5,526 46 

1872 5,032 34 

1873 592 04 

1889 29,033 55 

1908 378 20 

1917 (Jan.) 299 00 

$40,861 59 

Fines and forfeitures 20,388 24 

Unclaimed fees 

Other sources 886 11 

Transfers, in (Act 1901) : 

1909 from Marion Co 2,000 00 

Balance June 1, 1917 $69,293 19 



73 

Pike County. 

Erected 1817. 

U. S. Surplus Revenue $4,194 53 

Bank Tax Fund 365 27 

Saline Fund 321 45 

Seminary Sale and Fund 2,200 39 

Sinking Fund: 

1859 $289 62 

1872 4,684 86 

1873 551 16 

1889 32,043 35 

1908 388 18 

1917 (Jan.) " 305 00 

$38,262 17 

Fines and forfeitures ' 37,110 53 

Unclaimed fees 34 78 

Other sources 3,906 44 

Transfers, in (Act 1901) : 

1913 from Marion Co $1,400 00 

1914 from Marion Co 3,000 00 

$4,400 00 

Total $90,795 56 

Losses prior to 1843 547 68 



Balance June 1, 1917 $90,247 88 

Porter County. 

Erected 1835. 

U. S. Surplus Revenue $2,805 80 

Bank Tax Fund 290 23 

Saline Fund 256 49 

Seminary Sale and Fund 1,097 03 

Sinking Fund: 

1859 $3,414 50 

1872 ....;... 4,740 28 

1873 557 68 

1889 33,471 70 

1908 343 92 

1917 (Jan.) 305 00 

$42,833 08 

Fines and forfeitures ; 22,259 10 

Unclaimed fees 

Other sources 1,421 48 

Balance June 1, 1917 $70,963 21 

The above balance includes $305, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



74 

Posey County. 

Erected 1814. 

U. S. Surplus Revenue $8,020 62 

Bank Tax Fund 737 83 

Saline Fund 634 96 

Seminary Sale and Fund 1,656 85 

Sinking Fund: 

1859 $4,293 52 

1872 6,522 90 

1873 767 40 

1889 37,742 20 

1908 405 44 

1917 (Jan.) 324 00 

$50,055 46 

Fines and forfeitures 56,312 77 

Unclaimed fees , 

Other sources 3,840 39 

Total $121,258 88 

Losses prior to 1843 528 37 

Balance June 1, 1917 $120,730 51 

Pulaski County. 

Erected 1835. 

U. S. Surplus Revenue 

Bank Tax Fund $576 03 

Saline Fund 500 46 

Seminary Sale and Fund 407 60 

Sinking Fund: 

1859 $3,780 36 

1872 2,652 68 

1873 312 08 

1889 19,749 25 

1908 277 41 . 

1917 (Jan.) 228 00 

$26,999 78 

Fines and forfeitures 7,143 66 

Unclaimed fees 

Other sources 208 81 

Balance June 1, 1917 $35,836 34 

The above balance includes $228, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

The above also includes an addition of $38.07, error 1859 Sinking 
Fund excess $6.00; 1866 erroneous footing short 86 cents; 1903 fines and 
forfeitures $42.21 and 1905, $1.00. 



75 

Putnam County. 

Erected 1822. 

U. S. Surplus Revenue $13,540 11 

Bank Tax Fund 939 57 

Saline Fund 808 97 

Seminary Sale and Fund 2,745 54 

Sinking Fund: 

1859 

1872 $7,314 76 

1873 860 56 

1889 41,437 00 

1908 347 97 

1917 (Jan.) 289 00 

$50,249 29 

Fines and forfeitures 32,608 63 

Unclaimed fees 

Other sources 4,947 69 



Total $105,839 80 

Losses prior to 1843 2,891 50 

Balance June 1, 1917 $102,948 30 



Randolph County. 

Erected 1818. 

U. S. Surplus Revenue $7,170 38 

Bank Tax Fund 692 43 

Saline Fund 620 04 

Seminary Sale and Fund ; 663 43 

Sinking Fund: 

1859 $270 60 

1872 7,773 08 

1873 914 48 

1889 51,552 10 

1908 480 81 

1917 (Jan.) 414 00 

$61,405 07 

Fines and forfeitures 63,247 57 

Unclaimed fees 

Other sources 1,126 28 

Balance June 1, 1917 $134,925 20 



76 

Ripley County. 

Erected 1818. 

U. S. Surplus Revenue $6,986 16 

Bank Tax Fund 729 48 

Saline Fund 645 88 

Seminary Sale and Fund 991 20 

Sinking Fund: 

1859 .• $9,117 58 

1872 7,132 18 , 

1873 939 08 

1889 35,184 30 

1908 327 66 

1917 (Jan.) 304 00 

$53,004 80 

Fines and forfeitures 26,878 41 

Unclaimed fees 

Other sources 2,155 54 

Total $91,391 47 

Transfers, out (Acts 1901) : 

1904 to Daviess Co $7,000 00 

1905 to Adams Co 2,000 00 

1905 to Tipton Co 1,000 00 

10,000 00 

Balance June 1, 1917 $81,391 47 

Rush County. 

Erected 1822. 

U. S. Surplus Revenue $14,716 28 

Bank Tax Fund 980 55 

Saline Fund 837 58 

Seminary Sale and Fund 1,348 79 

Sinking Fund: 

1859 

1872 $5,992 84 

1873 705 04 

1889 37,479 85 

1908 298 19 

1917 (Jan.) 253 00 

$44,728 92 

Fines and forfeitures 31,040 50 

Unclaimed fees 18 39 

Other sources 1,313 04 

Balance June 1, 1917 $94,984 05 

The above balance includes a net shortage in fines and forfeitures 
of $8.85, errors in 1887, 1888, 1902, 1904, 1905, 1908, 1910 and 1911. 



77 



Scott County. 

Erected 1820. 

U. S. Surplus Revenue $4,180 36 

Bank Tax Fund 314 29 

Saline Fund 267 37 

Seminary Sale and Fund 282 00 

Sinking Fund: 

1859 $1,515 32 

1872 2,676 82 

1873 314 92 

1889 13,124 85 

1908 161 19 

1917 (Jan.) 138 00 

$17,931 10 

Fines and forfeitures 9,626 18 

Unclaimed fees 

Other sources 2,604 82 

Transfers, in (Act 1901) : 

1911 from Marion Co $5,000 00 

1912 from Marion Co 2,500 00 

7,500 00 

Total $42,706 12 

Act 1873, deduction, for losses prior to 1843 2,767 63 

Balance June 1, 1917 

The above balance includes a correction in the sum of 
deduction, error in Bank. Tax Fund in 1866. 



$39,938 49 
60, being a 



Shelby County. 

Erected 1822. 

U. S. Surplus Revenue $10,783 91 

Bank Tax Fund 818 10 

Saline Fund 715 45 

Seminary Sale and Fund 184 00 

Sinking Fund: 

1859 $6,255 45 

1872 7,443 28 

1873 875 68 

1889 47,186 85 

1908 432 44 

1917 (Jan.) 386 00 

$62,579 70 

Fines and forfeitures 36,983 11 

Unclaimed fees 

Other sources 106 49 



78 



Shelby County — Continued. 

Transfers, in (Act 1901) : 

1909 from Marion Co $2,000 00 

1915 from Marion Co 8,000 00 

1915 from Marion Co 5,000 00 

$15,000 00 



Balance June 1, 1917 $127,170 76 

Spencer County. 

Erected 1818. 

U. S. Surplus Revenue $4,534 62 

Bank Tax Fund 433 96 

Saline Fund 377 77 

SemiTiary Sale and Fund 2,534 70 

Sinking Fund: 

1859 $4,951 88 

1872 6,119 32 

1873 719 92 

1889 39,666 10 

1908 387 71 

1917 (Jan.) 303 00 

$52,147 43 

Fines and forfeitures 25,661 83 

Unclaimed fees 237 57 

Other sources 517 60 

Total $86,445 48 

Loss prior to 1843 919 32 

Balance June 1, 1917 $85,526 16 

Starke County. 

Erected 1835. 

U. S. Surplus Revenue 

Bank Tax Fund $158 01 

Saline Fund 135 90 

Seminary Sale and Fund 

Sinking Fund: 

1859 $1,483 22 

1872 1,321 92 

1873 155 52 

1889 12,855 20 

1908 205 15 

1917 (Jan.) 201 00 

$16,222 01 

Fines and forfeitures 7,520 39 

Unclaimed fees 

Other sources 872 98 



79 

Starke County — Continued. 

TraTisfers, in (Act 1901) : 

1905 from Marion Co $250 00 

1905 from Dearborn Co. . . 500 00 

1906 from Vanderburgh Co. 1,000 00 

1906 from Vanderburgh Co. 2,500 00 

1907 from Marion Co 1,200 00 

1907 from Marion Co 3,000 00 

1908 from Union Co 2,000 00 

1909 from Tippecanoe Co. 3,000 00 
1911 from Laporte Co. . . 4,000 00 

1911 from Laporte Co 5,000 00 

1912 from Laporte Co.. . 8,000 00 

1913 from Vanderburgh Co. 5,000 00 

35,450 00 

Balance June 1, 1917 $60,359 VJ.) 

St. Joseph County. 

Erected 1830. 

U. S. Surplus Revenue $6,270 54 

Bank Tax Fund 640 56 

Saline Fund 554 59 

Seminary Salfe and Fund 1,843 44 

Sinking Fund: 

1859 

1872 . . ; . $8,609 48 

1873 1,012 88 

1889 75,732 20 

1908 1,241 03 

1917 (Jan.) 1,404 00 

$87,999 59 

Fines and forfeitures , 54,169 88 

Unclaimed fees 

Other sources 10,388 12 



Balance June 1, 1917 $161,866 72 



80 

Steuben County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 303 50 

Saline Fund 277 93 

Seminary Sale and Fund 935 49 

Sinking Fund: 

1859 $4,454 43 

1872 4,370 36 

1873 . 514 16 

1889 27,904 00 

1908 229 39 

1917 (Jan.) 197 00 

$37,669 34 

Fines and forfeitures 17,106 18 

Unclaimed fees 21 00 

Other sources 690 53 



Balance June 1, 1917 $59,129 57 

Sullivan County. 

Erected 1817. 

U. S. Surplus Revenue $6,674 40 

Bank Tax Fund 553 82 

Saline Fund 472 84 

Seminary Sale and Fund 1,439 72 

Sinking Fund: 

1859 $7,708 16 

1872 6,274 02 

1873 738 12 

1889 38,908 20 

1908 555 77 

1917 (Jan.) 524 00 

$54,708 27 

Fines and forfeitures 45,842 61 

Unclaimed fees 12 95 

Other sources , 85 83 

Balance June 1, 1917 $109,790 44 

The above balance includes $524, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

Also a net shortage of $237.35 in fines and forfeitures to be added 
to the June, 1918, report to the Superintendent of Public Instruction, 
errors 1876, 1877, 1878, 1879, 1881, 1882 and 1885. 



81 

Switzerland County. 

Erected 1814. 

U. S. Surplus Revenue $8,800 01 

Bank Tax Fund 601 91 

Saline Fund 536 56 

Seminary Sale and Fund 655 25 

Sinking Fund: 

1859 $432 90 

1872 4,125 56 

1973 4I5 36 

1889 23,750 10 

1908 170 34 

1917 (Jan.) 134 00 

$29,098 26 

Fines and forfeitures 14,557 64 

Unclaimed fees 

Other sources 246 15 

Balance June 1, 1917 $54,495 78 

The above balance includes a total shortage of $140.12, errors U. S. 
Surplus Revenue 1836, $42.23; fines and forfeitures $97.89. 



Tippecanoe County. 

Erected 1826. 

U. S. Surplus Revenue $13,129 16 

Bank Tax Fund . 1,135 39 

Saline Fund 959 49 

Seminary Sale and Fund 100 

Sinking Fund: 

1859 $727 29 

1872 11,395 10 

1873 1,340 60 

1889 69,173 40 

1908 675 40 

1917 (Jan.) 569 00 

$83,880 79 

Fines and forfeitures 63,734 89 

Unclaimed fees 1,425 44 

Other sources 2,462 60 

Total $166,728 76 

Transfers, out (Act 1901) : 

1909 to Starke Co 3,000 00 

Balance June 1, 1917 $163,728 76 



Tipton County. 

Erected 1844. 

TJ. S. Surplus Revenue 

Bank Tax Fund $850 06 

Saline Fund 747 62 

Seminary Sale and Fund 276 03 

Sinking Fund: 

1859 $4,856 33 

1872 4,064 02 

1873 478 12 

1889 ' 33,049 00 

1908 303 24 

1917 (Jan.) 260 00 

$43,010 71 

Fines and forfeitures 24,386 55 

Unclaimed fees 10 62 

Other sources 871 27 

Transfers, in (Act 1901) : 

1905 from Ripley Co $1,000 00 

1906 from Fayette Co 2,000 00 

1906 from Vermilion Co.. . 3,000 00 

1906 from Marion Co 3,000 00 

1906 from Hamilton Co. . . 2,500 00 

1906 from Vanderburgh Co. 4,000 00 

1906 from Vanderburgh Co. 4,000 00 

1906 from Vanderburgh Co. 1,500 00 

1906 from Vanderburgh Co. 2,000 00 

1906 from Marion Co 1,000 00 

24,000 00 



Balance June 1, 1917 $94,152 86 

The above balance includes a shortage in fines and forfeitures of 
$164.42, errors in 1871, 1872, 1875, 1877, 1878, 1879, 1881, and 1902. 



Union County. 

Erected 1821. 

U. S. Surplus Revenue $7,630 92 

Bank Tax Fund 429 45 

Saline Fund 362 05 

Seminary Sale and Fund 1,329 10 

Sinking Fund: 

1859 

1872 $2,155 94 

1873 253 64 

1889 14,699 00 

1908 84 70 

1917 (Jan.) 76 00 

$17,269 28 



83 

Union County — Continued. 

Fines and forfeitures $8,148 46 

Unclaimed fees 

Other sources 311 70 

Total $35,480 96 

Transfers, out (Act 1901) : 

1907 to Martin Co $3,000 00 

1907 to Starke Co 2,000 00 

1907 to Greene Co 2,000 00 

1907 to Greene Co 2,000 00 

$9,000 00 

Balance June 1, 1917 $26,480 96 

The above balance includes $76, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

The above balance also includes a net shortage of $38.25, errors 
1866, Bank Tax Fund, $16.40; Saline Fund, $21.96, less error footing, 
10 cents, and 1882, error in footing 1 cent, net $38.25. • 



Vanderburgh County. 

Erected 1818. 

U. S. Surplus Revenue $4,392 92 

Bank Tax Fund 602 18 

Saline Fund 531 36 

Seminary Sale and Fund 8,455 12 

Sinking Fund: 

1859 

1872 $11,269 30 

1873 1,325 80 

1889 87,348 55 

1908 1,380 85 

1917 (Jan.) 1,334 00 

$102,658 50 

Fines and forfeitures 127,414 45 

Unclaimed fees 

Other sources 19,325 15 



Total $263,379 68 



84 



Vanderburgh County — Continued. 

Transfers, out (Act 1901) : 

1906 to Tipton Co $4,000 00 

1906 to Daviess Co 6,000 00 

1806 to Starke Co 1,000 00 

1906 to Tipton Co 4,000 00 

1906 to Daviess Co 2,000 00 

1906 to Tipton Co 1,500 00 

1906 to Tipton Co 2,000 00 

1906 to Starke Co 2,500 00 

1906 to Daviess Co 2,000 00 

1907 to Daviess Co 4,000 00 

1907 to Martin Co 2,000 00 

1911 to Martin Co 2,000 00 

1912 to Scott Co 2,500 00 

1912 to Harrison Co 10,000 00 

1912 to Martin Co 2,000 00 

1912 to Starke Co 5,000 00 

52,500 00 



Balance June 1, 1917. 



$210,879 68 



Vermillion County. 

Erected 1824. 

U. S. Surplus Revenue $8,289 86 

Bank Tax Fund 566 00 

Saline Fund 483 17 

Seminary Sale and Fund 995 48 

Sinking Fund: 

1859 

1872 $3,685 60 

1873 433 60 

1889 24,092 60 

1908 271 60 

1917 (Jan.) 406 00 

— $28,889 40 

Fines and forfeitures 31,048 67 

Unclaimed fees 49 00 

Other sources 6,886 99 

Transfers, in (Act 1901) : 

1909 from Marion Co $5,000 00 

1911 from Marion Co 10,000 00 

$15,000 00 

Total $92,208 57 

Transfers, out: 

1906 to Tipton Co ; 3,000 00 

Balance June 1, 1917 



$89,208 57 



85 

Vigo County. 

Erected 1818. 

U. S. Surplus Revenue $10,047 03 

Bank Tax Fund 825 41 

Saline Fund 726 23 

Seminary Fund 7,600 00 

Sinking Fund: 

1859 $205 02 

1872 11,406 66 

1873 1,341 96 

1889 91,743 00 

1908 1,286 88 

1917 (Jan.) 1,394 00 

$107,377 52 

Fines and forfeitures 82,190 68 

Unclaimed fees 

Other sources 2,467 37 

Balance June 1, 1917 $211,234 24 

Wabash County. 

Erected 1832. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 553 93 

Saline Fund 501 50 

Seminary Sale and Fund 2,166 85 

Sinking Fund: 

1859 $9,640 42 

1872 7,243 70 

1873 852 20 

1889 49,701 09 

1908 497 48 

1917 (Jan.) 385 00 . 

$68,319 89 

Fines and forfeitures 39,774 21 

Unclaimed fees 272 50 

Other sources 385 78 

Transfers, in (Act 1901) : 

1909 from Marion Co $10,000 00 

1910 from Marion Co 10,000 00 

1912 from Marion Co 5,000 00 

1912 from Marion Co 2,000 00 

1912 from Marion Co 4,000 00 

1913 from Marion Co 2,500 00 

$33,500 00 

Balance June 1, 1917 $147,600 26 

The above balance includes $385, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



86 

Warren County. 

Erected 1827. 

U. S. Surplus Revenue $6,220 94 

Bank Tax Fund 430 08 

Saline Fund 372 45 

Seminary Sale and Fund 800 00 

Sinking Fund: 

1859 $711 61 

1872 3,469 36 

1873 408 16 

1889 21,199 45 

1908 172 51 

1917 (Jan.) 148 00 

$26,109 09 

Fines and forfeitures 15,171 77 

Unclaimed fees ........ 

Other sources 2,041 82 

Balance June 1, 1917 $51,146 15. 

The above balance includes $148, Sinking Fund of January, 1917,. 
omitted in 1917 report to the Superintendent of Public Instruction. 

Warrick County. 

Erected 1813. 

U. S. Surplus Revenue $4,959 74 

Bank Tax Fund 474 41 

Saline Fund 407 70 

Seminary Sale and Fund 1,264 40 

Sinking Fund: 

1859 $387 61 

1872 6,002 02 

1873 706 12 

1889 36,561 63 

1908 413 54 

1917 (Jan.) 360 00 

$44,430 92 

Fines and forfeitures 29,720 35 

Unclaimed fees 30 09 

Other sources ■ 2,867 63 

Transfers, in (Act 1901) : 

1910 from Marion Co 6,000 00 

Balance June 1, 1917 $90,155 24 

The above balance includes $360, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 

The above balance also includes $2.00 on account of erroneous foot- 
ing of 1866 report to the Superintendent of Public Instruction — addition. 



87 

Washington County, 

Erected 1814. 

,U. S. Surplus Revenue $12,541 08 

Bank Tax Fund 921 71 

Saline Fund 819 12 

Seminary Sale and Fund 820 70 

Sinking Fund: 

1859 $539 72 

1872 6,288 30 

1873 739 80 

1889 31,023 09 

1908 331 18 

1917 (Jan.) 274 00 

'■ $39,196 09 

Fines and forfeitures 26,119 40 

Unclaimed fees 

Other sources 160 47 

Balance June 1, 1917 $80,578 57 

The above balance includes a net deduction of $145.85 on account 
of errors in report of 1866, errors in 1866 U. S. Surplus Revenue, 
$146.00 ; Bank Tax Fund, $33.85, less Saline Fund, $34.00, net $145.85. 



Wayne County. 
Erected 1810. 

U. S. Surplus Revenue $21,794 55 

Bank Tax Fund 1,420 69 

Saline Fund 1,221 17 

Seminary Sale and Fund 70 00 

Sinking Fund: 

1859 

1872 $11,576 32 

1873 1,361 92 

1889 73,356 48 

1908 574 14 

1917 (Jan.) 573 00 

$87,441 86 

Fines and forfeitures 85,500 92 

Unclaimed fees 533 44 

Other sources 10,091 24 

Total $208,073 87 



88 



Wayne County — Continued. 

Transfers, out (Act 1901) : 

1905 to Jay Co $1,500 00 

1905 to Daviess Co 7,000 00 

1905 to Hendricks Co 10,000 00 

$18,500 00 
By Act of 1873, losses 

prior to 1843 3,617 04 

22,117 04 



Balance June 1, 1917 $185,956 83 

Wells County. 

Erected 1835. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 231 90 

Saline Fund 216 64 

Seminary Sale and Fund 415 07 

Sinking Fund: 

1859 $6,854 49 

1872 4,618 90 

1873 543 40 

1889 37,662 05 

1908 405 44 

1917 (Jan.) 319 00 

$50,403 28 

Fine and forfeitures 22,625 04 

Unclaimed fees 

Other sources 4,615 53 

Transfers, in (Act 1901) : 

1909 from Marion Co $5,000 00 

1910 from Marion Co 5,000 00 

$10,000 00 

Balance June 1, 1917 $90,633 06 

The above balance includes $319, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



89 

White County. 

Erected 1834. 

U. S. Surplus Revenue $2,125 60 

Bank Tax Fund 217 32 

Saline Fund 193 77 

Seminary Sale and Fund • 385 55 

Sinking Fund: 

1859 $1,972 88 

1872 3,588 36 

1873 422 16 

1889 29,361 54 

1908 311 99 

1917 (Jan.) 282 00 

$35,938 93 

Fines and forfeitures 14,743 92 

Unclaimed fees 

Other sources 1,966 99 

Balance June 1, 1917 $55,572 08 

The above balance includes $282, Sinking Fund of January, 1917, 
omitted in 1917 report to the Superintendent of Public Instruction. 



Whitley County. 

Erected 1835. 

U. S. Surplus Revenue 

Bank Tax Fund _ $1,305 66 

Saline Fund " 1,126 82 

Seminary Sale and Fund 

Sinking Fund: 

1859 $7,018 95 

1872 4,895 66 

1873 575 96 

1889 33,588 30 

1908 290 15 

1917 (Jan.) 253 64 

$46,622 66 

Fines and forfeitures 18,353 01 

Unclaimed fees 

Other sources 331 48 * 

Balance June 1, 1917 . ., $67,739 63 



